无法表示意见审计报告（disclaimer of opinion） 如果出于某种原因，审计师无法发表审计意见，则出具无法表示意见审计报告。
基于8个网页-相关网页
附保留意见审计报告 qualified report ; qualified audit report
保留意见审计报告 Qualified opinion
否定意见审计报告 Adverse 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
无保留意见的审计报告 unqualified audit report
审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。
Audit institutions shall, within 30 days from the date of receiving the audit reports, serve auditor's opinions and audit decisions on the auditees and units concerned.
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.
审计组的审计报告报送审计机关前，应当征求被审计对象的意见。
However, prior to submission of the report to the institution, the team shall solicit opinions of the auditee.
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