一签证会计师出具无法表示意见或否定意见之查核报告者。

The certifying CPA issues a disclaimer of opinion or an adverse opinion in the audit report.

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方法对调查核实并确认的食物中毒报告资料和行政处罚资料进行汇总分析。

Method Data of the verified food poisoning reports and administrative punishment cases were collected and analyzed.

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第21条期货商应设置内部稽核，定期或不定期稽核公司之财务及业务，并作成稽核报告，备供查核。

Article 21 a futures commission merchant shall install internal auditors to regularly or from time to time examine the company's finances and business, and shall prepare audit reports for inspection.

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