unqualified opinion

The paper also finds the operation and profitability ability of listed companies has a significant negative correlation with the audit opinion, that is, when the companies has a good capacity and profitability ability, CPAs prefer to issue a non-standard unqualified audit opinion.

另外通过模型回归本文发现上市公司的营运能力和盈利能力对审计意见呈现显著负相关关系，即当被审计单位具有良好的经营能力和盈利能力，注册会计师更容易出具标准无保留审计意见。

Is it discharging its duty to diversity by printing snippets of opinion from unqualified readers?

难道通过刊登不懂行的读者的片断见解就算尽到了应有多样性见解的职责了 吗 ?

The wording in the auditor's standard opinion letter is scheduled to change next year. An unqualified audit report is also known as a "clean" report.

会计师标准无保留意见查核报告的遣词用语在明年将有重大改变，无保留审计意见书也称洁净意见书。

This paper has pointed out that the form of CPA collaborative fraud is mainly from the audit opinions issued by type. CPA, having collaborative fraud with the audited entity, issues unqualified audit opinion and alters types of audit opinion in order to reduce the severity.

对于注册会计师协同舞弊的表现形式，主要是从签发的审计意见类型进行分析，指出注册会计师主要是通过签发无保留审计意见和变通审计意见类型以减轻严重程度与被审计单位协同舞弊。

It finds that the non-standard unqualified opinion is significant positive correlated to ROF, this is illustrated that auditor on audit marketplace has a behavior of audit opinion modification which auditor subscribes the comparatively looser audit opinion for the sake of the desire that meets client.

研究发现，上市公司收到的非标准无保留审计意见与年报审计费用率正相关，这说明，审计市场存在注册会计师满足客户意愿、出具比较宽松的审计意见的审计变通行为；

Auditor's opinions are classified into four categories: unqualified opinion, qualified opinion , adverse opinion, disclaimer opinion.

审计报告包括四种: 无保留意见的审计报告、有保留意见的审计报告 、 反对意见的审计报告 、 拒绝表示意见的审计报告.

Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.

审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。

Environmental finance auditing report and environmental lawful auditing report should have four kinds of opinion type, that are unqualified opinion, qualified opinion, adverse opinion and disclaimer of opinion.

如注册会计师财务审计报告一样，环境财务审计报告和环境合规性审计报告应该有明确的意见类型，即无保留意见、保留意见、否定意见和无法表示意见四种。

Using descriptive statistics and multi-variable logistic regression analysis, we found that ( 1) CPAs tend to switch the opinions from qualified opinions to unqualified opinion with explanatory paragraph;

通过对2000-2002年样本的描述性统计和多元逻辑回归分析，我们发现注册会计师倾向于在带说明段无保留审计意见和保留意见之间进行变通。