附保留意见审计报告 qualified report ; qualified audit report
意见审计报告 Disclaimer of opinion
保留意见审计报告 Qualified opinion
否定意见审计报告 Adverse opinion
不适当的审计意见 [审计] inappropriate audit opinion
反对意见审计报告 auditing report with opposite opinions
有保留意见的审计报告 Qualified audit report ; qualified report
审计意见段 opinion
审计意见购买 Audit Opinion Shopping ; Opinion Shopping
被审计单位应当自接到审计报告之日起十日内，将其书面意见送交审计组或者审计机关。
The auditees shall, within ten days from the date of receiving the audit reports, send their comments in writing to the audit teams or audit institutions.
舍伍德先生并不孤单，在过去10年中主要都在去年21%的公司都收到了这样的有污点的审计意见。
Mr Sherwood is far from alone: 21% of publicly traded companies received such tainted audit opinions last year, the most this decade.
过去的问题集中在审计师利用提供税务意见或咨询收取巨额费用而造成的利益冲突。
Past doubts have centred on the conflicts of interest when an auditor earns large fees for selling tax advice or consultancy.
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