qualified opinion
形容词和名词的不同含义
形容词:qualified opinion意为“有限制的观点”、“有条件的意见”,通常用于描述对某个问题或观点的保留态度。
名词:qualified opinion指的是审计报告中的一种意见,表示审计师对财务报表的准确性有保留意见,有一些限制或保留条件的意见。
词语辨析
qualified opinion和其他相关词汇的辨析:
unqualified opinion(无保留意见):表示审计师认为财务报表在所有方面上真实、公正、准确。
adverse opinion(不利意见):表示审计师认为财务报表不真实、不公正或者存在重大错误。
disclaimer of opinion(不表达意见):表示审计师无法提供任何意见,通常因为缺乏足够的审计证据或者存在重大不确定性。
词汇扩充
相关的扩充词汇包括:qualify(v. 有条件地表达观点)、qualification(n. 限制条件、保留条款)、qualifier(n. 有条件的人或事物)。
近义词
近义词包括:conditional opinion、restricted opinion。
反义词
反义词为:unqualified opinion。
柯林斯词典
qualified opinion在柯林斯词典中未找到相关解释。
牛津词典
qualified opinion在牛津词典中未找到相关解释。
用法
qualified opinion常用于审计、会计、法律等领域,特别是在审计报告中。
例句
- The auditor issued a qualified opinion due to the lack of sufficient evidence. (审计师由于缺乏足够的证据发布了有条件意见。)
- The company's financial statements received a qualified opinion from the external auditor. (公司的财务报表获得了外部审计师的有限制意见。)
- We hold a qualified opinion on the effectiveness of the new marketing strategy. (我们对新的营销策略的有效性持有有条件的观点。)
- The lawyer's qualified opinion on the case suggested a potential legal loophole. (律师对该案件的有限度观点表明存在潜在的法律漏洞。)
- The auditor provided a qualified opinion on the company's inventory valuation. (审计师对公司的存货估值提供了有条件的意见。)
- The qualified opinion of the expert added weight to the argument. (专家的有保留意见使论点更有说服力。)
- Despite some reservations, the board accepted the report with a qualified opinion. (尽管有一些保留意见,董事会还是接受了带有有限制意见的报告。)
- The qualified opinion expressed by the consultant reflected the complexity of the issue. (顾问表达的有条件观点反映了问题的复杂性。)
- Investors should carefully consider the qualified opinion in the audited financial statements. (投资者应该仔细考虑审计财务报表中的有条件意见。)
- The qualified opinion raised doubts about the accuracy of the company's revenue recognition. (有限制意见对公司的收入确认准确性提出了质疑。)
- The auditor's qualified opinion highlighted the need for further investigation into the company's internal control. (审计师的有条件意见强调了对公司内部控制的进一步调查的必要性。)
- The report concluded with a qualified opinion regarding the company's compliance with ethical standards. (报告以对公司遵守伦理标准的有条件意见作为结论。)
- The qualified opinion of the expert witness influenced the jury's decision. (专家证人的有限度意见影响了陪审团的决定。)
- The qualified opinion of the accountant raised concerns about the accuracy of the financial statements. (会计师的有限制意见引发了对财务报表准确性的担忧。)
- The independent auditor provided a qualified opinion on the company's internal controls. (独立审计师对公司的内部控制提供了有条件的意见。)
- After careful examination, the expert formed a qualified opinion on the feasibility of the project. (经过仔细研究,专家对该项目的可行性形成了有限度的观点。)
- The qualified opinion of the lawyer highlighted potential legal risks for the company. (律师的有条件意见突出了公司的潜在法律风险。)
- Based on the evidence presented, the court reached a qualified opinion on the defendant's guilt. (根据提供的证据,法庭对被告的有罪作出了有条件的意见。)
- The board requested further clarification before accepting the auditor's qualified opinion. (董事会要求在接受审计师的有条件意见之前进一步澄清。)
- The qualified opinion expressed by the expert highlighted potential flaws in the research methodology. (专家的有保留意见突出了研究方法可能存在的缺陷。)