保留意见亦称“保留事项”。审计实施中发现某一审计项目虽有错弊嫌疑，但证据不足或无法取得证据等情况，由审计人员提出的除外事项。它表明某些事项不符审计要求，审计部门对此不能表示意见，一般包括完全保留意见和部分保留意见。保留意见除了可以分清审计人员的职业责任外，主要是使审计报告能够真实地反映情况。另外，有时保留意见也指被审计单位对审计结论和决定有异议，要求在审计报告中列为“被审计单位的保留意见”。
保留意见
n. reservation
misc. qualified opinion
网络释义专业释义
... generally accepted accounting principle (gaap) 公认会计原则 qualified doption 保留意见 delegated 委托 ...
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保留意见 qualified doption; qualified opinion; reservation of opinion; reserve opinion 查询, 留意于, 料理 see about ..
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短语
无保留意见 unqualified opinion ; [审计] clean opinion ; Clean audit opinion ; unqualified audit report
有保留意见的审计报告 Qualified audit report ; qualified report
附保留意见审计报告 qualified report ; qualified audit report
非无保留意见 modified audit report
附保留意见书 subject-to opinion ; qualified opinion ; subject-to option
无保留意见报告 unqualified opinion report
附保留意见 qualification
审计报告中的保留意见 reservations in the auditor's report
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qualified audit opinion - 引用次数：3
The results of the experimental study show that, compared with the company with qualified audit opinion, the company with unqualified audit opinion get significantly lower credit risk assessment, higher possibility of obtaining bank loans and lower interest premium.
本文针对我国商业银行信贷官的案例实验发现,审计意见类型的不同会对银行信贷决策产生差异的影响,在其他条件相同的情况下,较之于被出具无保留意见的公司,被出具保留意见的公司所获得的银行风险评估值更高,获得银行贷款的可能性更低,银行给予的利率更高。
参考来源 - 审计意见的决策有用性qualified opinion
·2,447,543篇论文数据，部分数据来源于NoteExpress
双语例句原声例句
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对这项条款的保留意见和正式抗议最多的是来自于各个国家，来自世界各地。
Reservations and formal protests against this article are the most numerous from countries, from every region of the world.
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那么你和我将同意各自保留意见。
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不过，我还有最后一点保留意见。
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And reservations, formal protest against this article are the most numerous from countries, from every region of the world.
而对这项条款的保留意见和正式抗议,是最多的,并且来自世界各地。
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