...报告结构： 标题+收件人+范围段+（说明段）+意见 段+（说明段）+签章和会计师事务所地 址+报告日期 意见段（Opinion Paragraph）： • 对会计报表编制是否合法的意见 • 对会计报表所反映情况是否公允的意见 • 对会计处理方法是否符合一贯性原则的意见 遵循独...
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opinion paragraph in auditor's report [审计] 审计报告的意见段
The article divagates from its main point in Paragraph 4, but returns at the end to prove the writer's opinion.
该篇文章在第4段离开了主题，但是书末又回到主题，用以证实作者的看法。
CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.
涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。
The rabbis of old put it this way:"a man comes to this world with his hand clenched , but when he dies , his hand is open. "could you give me your opinion of this paragraph wants to tell us?
曾经拉比把这理解为这样：一个人初来世上时是紧握拳头的，但死时却会摊开着双手。
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