a statement whether the financial report of his client presents fairly the result of his business operations and his financial position at the end of the fiscal year in case a cpa deems himself unable to render his opinion or unable to make judgment due to uncertainty he shall explain his reason or reasons in the audit report
注册会计师应当在审计报告中说明其委托人的财务报告是否公允地反映其经营结果和会计年度终了时的财务状况。由于不确定因素，注册会计师认为不能发表意见或者不能作出判断的，应当在审计报告中说明理由
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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