Chinese translation for "无保留意见"
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- clean audit opinion
clean opinion
unqualified opinion
Related Translations:
建设性的意见: constructive suggestion 分开保留: isolating and maintaining 保留盈余: reserve surplusreserved surplusretained earnings internal source of capitalretained surplus 保留复制: conservative replicationsemiconservation replication
- Example Sentences:
| 1. | The financial statements have been audited , and for which xxx accounting firm has been issued qualified opinions
Xxx会计师事务所为本公司出具了标准无保留意见的审计报告。 | | 2. | 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。 | | 3. | 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。 | | 4. | 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” 。 | | 5. | The chapter 4 analyzes the measurability indicator that affects auditing quality . resorting to modified opinion indicator and securities market auditing concentration indicator to evaluate chinese cpas " performance
第四章分析了影响审计质量的测度性指标，借助了非标准无保留意见和证券市场审计集中度这两个指标为桥梁来间接观察审计质量的现状。 | | 6. | Previous research regarding whether the announcements of qualified audit opinions impact stock returns is inconclusive . with event study methodology , this paper examines the effect of qualified audit opinions on stock returns in china
审计意见是注册会计师完成审计工作的最终成果，我国的独立审计准则将审计意见分为无保留意见、保留意见、否定意见和拒绝表示意见四种。 | | 7. | The contents of auditing report and scholiums of accounting statements are emphases in this chapter . at the end of this chapter , it ' s pointed that nonscheduled information such as reports from the board of directors and other reportages
审计报告是我们分析上市公司财务报表前首先应该阅读的资料，因此，本文重点介绍审计报告的内容，说明非标准无保留意见的审计报告是分析上市公司财务信息的重要参考资料。 | | 8. | Afterwards , we choose the listed companies , which are drawn from the non - standard auditing opinions by cpa in 2003 as the studying sample , and the listed companies , which are drawn from the standard auditing opinions as the controlling sample
把2003年的上市公司的年报分为出具标准无保留意见的年报和出具非标准意见的年报两部分，在考虑行业规模的情况下从这两个部分中各选取28家公司的年报，作为分析对象的两个样本。 | | 9. | Afterwards , we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000 , as the studying sample , and the listed company which is drawn the standard auditing opinions , as the controlling sample . through linear return and logistic return analyse , we verify that there are the phenomenon of earnings management in china ' s listed company , on the other hand , we have found the general accounting meanings of earnings management
随后，我们又以2000年度被注册会计师出具了非标准无保留意见的上市公司作为研究样本，同时选取了同样数量的被出具标准无保留意见的上市公司作为控制样本，通过线性回归分析以及logistic回归分析的手段，一方面我们验证发现了我国上市公司中存在的盈余管理现象，另一方面我们也发现了上市公司经常采用的利润操纵手段。 | | 10. | When qualified audit opinions are classified into various groups , investors show different responses associated with various groups of qualified audit opinions . when qualified audit opinions are specified regarding non - consistent with accounting standards , going concern , limitation in audit scope , and multiple qualified audit opinions , no significant negative stock returns are observed on the event date . on the other hand , emphases on other events cause significant positive returns on the event date
2 、市场对于不同类型的非标准无保留意见有不同的反应： ( 1 )违反企业会计准则、审计范围受限、无法继续经营和多重保留的非标准无保留意见在事件日与观察期间中并无显著的负信息含量； ( 2 )强调其他重大事项的非标准无保留意见具有正的信息含量，在本研究中，此类的样本多为该公司具有未确定事项。 |
- Similar Words：
- "无保留地" Chinese translation, "无保留地, 过分地" Chinese translation, "无保留地同意" Chinese translation, "无保留分配数" Chinese translation, "无保留价" Chinese translation, "无保险存款" Chinese translation, "无保险利益" Chinese translation, "无保险丝的开关" Chinese translation, "无保险丝断路器" Chinese translation, "无保险丝开关" Chinese translation
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