... qualification 附带申明 qualified audit opinion 有保留的审计意见 qualified audit report 有保留的审计报告 ...
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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.
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