auditor opinion

基本解釋

Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.
第404條在要求去兩家公司和外部審計(jì)，測(cè)試控制的有效性，并在需要控制的有效性就超越審計(jì)意見(jiàn)302條。
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The rating would be accompanied by a two-three page narrative describing the auditor's opinion about the client's internal controls, risk management processes, and accounting practices.
與評(píng)級(jí)相匹配的還應(yīng)有一份兩到三頁(yè)的敘述說(shuō)明，就客戶的內(nèi)部控制，風(fēng)險(xiǎn)管理機(jī)制及會(huì)計(jì)實(shí)務(wù)發(fā)表審計(jì)人的意見(jiàn)。
The auditor's opinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.
審計(jì)師的觀點(diǎn)習(xí)慣上以審計(jì)報(bào)告的形式傳達(dá)給財(cái)務(wù)報(bào)告的接收者，通常是公司的股東。

The resulting lack of audit work can result in an auditor disclaiming an opinion on the financial statements.
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It says that the auditor does not express an opinion on the financial statements and supplemental schedules, but that the auditor does provide some assurance that the form and content of information included in statements and schedules comply with the Department of Labor rules and regulations.
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Scavone starts with daily reports on companies that have reported troubling events, from missing analysts' earnings estimates, to reporting higher inventories, to receiving an auditor's adverse opinion.
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審計(jì)意見(jiàn)
In addition, the chapter examines the audit opinions before and after auditor changes andconcludes that there is no evident improvement of auditor opinion in general.
筆者對(duì)審計(jì)師變更前后的審計(jì)意見(jiàn)的統(tǒng)計(jì)數(shù)據(jù)進(jìn)行分析，發(fā)現(xiàn)總體來(lái)說(shuō)，審計(jì)師變更前后審計(jì)意見(jiàn)的嚴(yán)重程度并未發(fā)生明顯降低。
核數(shù)師意見(jiàn)