| 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. | 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。 |
| 4. | 4 . when the observed company has qualified audit opinions on a continuous basis , the impact on stock returns is insignificant
4 、连续类型的非标准无保留意见在观察期内无负的信息含量存在。 |
| 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. | 3 . when the observed company has qualified audit opinions at its first time , the stock returns are significantly negative
3 、前两年为标准无保留意见而在第三年首次出现非标准无保留意见的公司具有负的信息含量。 |
| 7. | 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。 |
| 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. | 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。 |
| 10. | As long as the auditor is not satisfied with the fair - presentation quality of any material financial , he should qualify his audit opinion with respect to that financial
例如，公司在某国之子公司，由于战争或天灾，查帐工作无法正常进行，以致于审计师无从判断该子公司报表的可信度。 |
