搜尋結果
2021年8月25日 · 一）無保留意見（Unqualified Opinion）. 作為「標準」審計報告的證明，審計師給出這個意見的同時，代表著該審計對象的財務真確、合理、且無異議，公允地反映實際情況。. 而且，「無保留意見」亦代表著該份報告不必附加任何說明，更不存在需要調整或 ...
A list of auditors' reports with qualified opinion and / or explanatory paragraph. Last updated: January 2024.
Determining the Type of Modification to the Auditor's Opinion Qualified Opinion 7. The auditor shall express a qualified opinion when: (a) The auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in
2022年3月16日 · 審計意見 (Audit opinion) 會計師會因應審計期間所得到的資料和證據去得出結論，從而決定公司的財務報表符合公認會計原則，發表合適的審計意見，審計意見有以下四個︰
Consistency in the auditor's report, when the audit has been conducted in accordance with HKSAs, promotes credibility in the global marketplace by making more readily identifiable those audits that have been conducted in accordance with globally recognized standards.
非修正式意見通常會以短語的形式提出，「財務報表真實、公允地反映了公司的事務狀況」或「公司的財務報表在各方面均按照《中小企業財務報告標準》」或類似的內容。. 這意味著審計師認為公司的財務報表不存在任何重大錯誤，可以以其表面價值來判斷 ...
The qualified audit report is one of the three modified audit reports where the opinion is issued to the financial statements that are not prepared in all material respect while those misstatements are not pervasive.
