无保留意见（Unqualified opinion）：系指受查者所编制之财务报表在所有重大方面均足以允当公司之财务状况、经营结果以及现金流量。
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Firth(2002)认为会计师提出查核报告之意见应为保留意见（qualified opinion） 却签发无保留意见（clean opinion），将损及会计师之独立性，予以推论，提供非 审计服务愈多，签发无保留意见也愈多，则会计师之独立性将受质疑，实证结果 此推论获...
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... Collateral 抵押品，精算 Clean audit opinion 无保留意见 Classified balance sheet 分类资产负债闭 ...
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... The classification of audit report（审计报告分类） Unqualified audit report（无保留意见） Qualified audit report（保留意见） ...
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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。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
公司年度财务报告已经信永中和会计师事务所审计并出具标准无保留意见的审计报告。
The Annual report has been audited by ShineWing Certified Public Accountants, which has issued a standard and unqualified auditor's report.
按照审慎会计原则编制财务报告，且会计师事务所对申请前三年的财务报告持无保留意见；
Financial reports drawn up in line with prudent accounting principles and clean report by accounting firms on the financial reports for three consecutive years;
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