... Audit审计 Audit opinion是主要的一个考点： unqualified opinion标准无保留意见即clean opinion，“造假迹象未被本人发现”； ...
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inappropriate audit opinion [审计] 不适当的审计意见 ; 不恰当的审计意见
Clean audit opinion 无保留意见
Audit Opinion Shopping 审计意见购买
qualified audit opinion [审计] 有保留的审计意见 ; 有保留审计意见 ; 修正的审计意见 ; 有保留的
AUDIT OPINION agreed 同意审核意见
Clean n audit opinion 无保留意见
inappropriate e audit opinion 不适当的审计意见
Modified audit opinion 出具非标审计意见 ; 审计意见
unqualified audit opinion 无保留的审计意见
Since the going concern auditing is indispensable, the next question is how to give audit opinion on going concern.
既然持续经营审计是必行的,怎样对持续经营发表审计意见成为接下来要解决的问题。
参考来源 - 关于审计报告中持续经营意见的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
The audit opinion has great affect on auditing pricing.
审计意见对审计定价有很大影响。
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。
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。
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