| 1. | Practical analysis on activity model of china ' s cpa audit opinion
我国注册会计师审计意见行为模式的实证分析 |
| 2. | Recognition and analysis of earnings management of listed companies with auditing opinions
审计意见对上市公司盈余管理的识别分析 |
| 3. | In order to acquire audit evidences , auditors need test management controls and operating activities
实施阶段就是要获得审计证据，支持审计意见。 |
| 4. | When it audits in certain environment , the audit opinion it report would be affected by the environment
在一定的审计环境中执业,所出具的审计意见肯定会打上环境的烙印。 |
| 5. | We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion
我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。 |
| 6. | This paper mainly takes the listed companies in shandong province as samples to study the relativity between the auditing opinions and enterprise surplus
以山东省上市公司为样本，研究注册会计师审计意见与企业盈余的相关性。 |
| 7. | We also verified that the certified accountant ' s auditing suggestion can discern the behavior of earnings management in the listed company to a certain extent
同时我们还证实了注册会计师的审计意见在一定程度上能够对上市公司的利润调节行为进行识别。 |
| 8. | The results show that to a certain extent certified public accountants can ' t identify the extent of enterprise surplus management , and reflect it in the auditing opinions either
结果显示：注册会计师在一定程度上不能够鉴别企业盈余管理的程度，并将其反映在审计意见中。 |
| 9. | According to the opinion expressed by the auditor , there are essentially three types of audit reports , the unqualified or clean report mentioned above , the qualified report , and the disclaimer
审计意见的种类除了前述的“无保留意见”外，还有“保留意见”及“反面意见” 。 |
| 10. | The event dates are defined as the dates when financial statements are declared to the public . there are totally 221 qualified audit opinions collected as samples in 2000 and 2001
到目前为止，有关审计意见是否具有信息含量的相关研究，不论国外或国内文献都未取得一致的结论。 |
