一签证会计师出具无法表示意见或否定意见之查核报告者。
The certifying CPA issues a disclaimer of opinion or an adverse opinion in the audit report.
涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。
CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.
乔安已经表示意见反馈部分需要学习CRV，当目标无法核实位置的时候，这不可能达到。
Joe McMoneagle has expressed the opinion session feedback is required to learn CRV, and this could not be obtained when targeting such unverifiable locations.
应用推荐