The previous audit opinion shows strong continuity;
上期审计意见表现了很强的连续性；
The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.
是审计人员发表不恰当审计意见的可能性及其导致的法律责任。
In recent years, the study on audit opinion has become a hot research area in academic fields and practice fields.
近年来，对审计意见的研究逐渐成为学术界和实务界的一个热点问题。
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
审计收费不透明，容易发生购买审计意见等有损审计师独立性的行为。
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。
Results showed that the relationship between audit fees and audit opinion is more relevant compared with auditor switching.
这说明我国上市公司更倾向于通过审计费用的提高来达到购买审计意见的目的。
It is the expected audit opinion improvement, not last issued audit opinion, that influences firms' auditor switching decision.
变更审计师的决策依据是预期审计意见的改善而不是上期审计意见类型。
Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports.
审计风险是会计报表存在重大错报或漏报，而审计人员审计后发表不恰当审计意见的可能性。
Editor: Receive audit completed manuscripts and inspect the audit opinion, the corresponding data archiving, determine whether the final drafts.
主编：接收审核完成的稿件，察看审核意见，相应数据的归档，确定稿件是否定稿。
On this condition, the paper explored further what were influencing factors when accountants issue audit opinion in the condition of accounting fraud.
在此基础上论文进一步就注册会计师针对企业的会计舞弊行为发表审计意见的影响因素进行了实证研究。
The inventory audit is also important in the statements audit. The proper audit program in inventory audit will affect the audit opinion in all statements audit.
存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。
The objective judgment result is the foundation of appropriate audit opinion, and the improvement of efficiency is the economic restriction faced with CPA's firms.
客观的判断结果是发表恰当审计意见的基础，判断效率的提高是会计师事务所面临的经济约束。
Studies on audit opinion prediction had prevailed in the foreign countries since 1980's, and researches on this subject have been conducted in our country recent year.
从80年代开始，国外研究者们已经开始进行审计意见预测研究，而近年来国内的学者在这一领域也作了相当的努力。
Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
Referring to the outcome of previous studies, this paper made assumptions of the study through studying the related theories with regard to accounting fraud and audit opinion.
在借鉴前人研究成果的基础上，论文通过对会计舞弊和审计意见的相关理论的探讨，提出了有关研究假设。
Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
This paper will research CPA's manner to accounting fraud, as well as which factors influence audit opinion when accountants issue audit opinion in the condition of accounting fraud.
论文将就注册会计师对企业会计舞弊行为的态度，以及注册会计师针对会计舞弊行为发表审计意见的时候，受什么因素影响展开实证研究。
Therefore, this paper analyzes the validity of the establishment of the audit committee and the characteristics of the organization from the point of view of the type of audit opinion.
故本文从审计意见类型角度分析审计委员会设立的有效性和审计委员会特征因素。
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Article 13 the annual reports referred to in the Regulation and herein shall be audited, with an audit opinion attached by accounting firms certified by the home country or region of the applicant.
第十三条《条例》和本细则所称年报应经审计，并附申请人所在国家或地区认可的会计师事务所出具的审计意见书。
In my opinion, using audit on AIX is a must.
按照我的观点，在AIX上使用审计是必须做的工作。
Take part in new program PPAP process and CP audit of supplier with SQE and give out opinion if the supplier meets the requirement of SOP.
与SQE共同参与新项目中涉及供应商的PPAP过程和CP审核，并对供应商是否能满足SOP的要求给出意见。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.
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。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
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.
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。
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