审计师意见英文

audit report with a qualified opinion 有保留意见的审计报告audit report with an unqualified opinion 无保留意见的审计报告

四种审计意见的英文表达如下：1、无保留意见：UNQUALIFIED OPINION‎无保留意见是指财务报表的列报符合公认会计原则。但是, 在某些情况下, 标准无保留意见报告可能会在不影响对财务报表发表的无保留意见的情况下加以修改。‎2、保留意见：QUALIFIED OPINION‎当财务报表按照公认会计原则列出该实体的财务状况、业务结果和现金流量时, 除资格问题外, 应发表有保留的意见。在某些情况下, 当: (1) 范围限制或 (2) 存在偏离公认会计原则的情况下, 就会发表保留意见。‎3、否定意见：ADVERSE OPINION‎在发表反对意见时, 审计员的结论是, 财务报表没有按照公认会计原则列报该实体的财务状况、业务结果和现金流量。只有在财务报表中存在与公认会计原则的重大背离的情况下, 才会发表这类意见。‎4、无法表示意见：DISCLAIMER OF OPINION所以， unqualify opinion是最好。比如，表决某同事入党，你的意见是“无保留意见”（同意入党）。最后那个，无法表示意见，就是很差了，有很多违规，“审计师都无语了”。

qualified audit report附保留意见审计报告 unqualified audit report 无保留意见的审计报告 refuse to offer an audit report拒绝发表审计报告

A "clean" or unqualified opinion states that the financial statements present a fair and accurate picture of the company and comply with generally accepted accounting principles. A qualified opinion contains exceptions, which may include the scope of the adverse opinion contains a major exception or warning. The most well-known adverse opinion is the "going-concern" exception, in which the accountant expresses doubts about the company's ability to remain in business.