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.
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.
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