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。

youdao

Boyd qualified his opinion, noting that the evidence could be interpreted in other ways.

博伊德补充说明了他的观点，指出证据可以用其他方式加以解释。

《柯林斯英汉双解大词典》

I noted that Wertheim had told me he welcomed a second opinion from a qualified authority, such as the F.B.I..

我注意到韦特海姆曾告诉我，他欢迎来自有资质机构的其他意见，比如说是联邦调查局的。

youdao

"None of the panel are qualified in my opinion to recruit the coach, " he said.

BBC: Best questions Wales coach panel

The NAO's Comptroller said he had also qualified his audit opinion because the department's accounting policies were not fully compliant with International Financial Reporting Standards.

BBC: Watchdog refuses to sign off 'problematic' MoD accounts

And there was no indication who was running it, who would be doing the work, and what made that person qualified to offer an opinion.

FORBES: How To Spot A Fake Designer Handbag