unqualified opinion

简明释义

无限定意见

英英释义

例句

1.The committee was pleased to receive an unqualified opinion regarding their compliance with regulations.

委员会很高兴收到关于其合规性的无保留意见。

2.The auditor provided an unqualified opinion on the company's financial statements, indicating they are free from material misstatement.

审计师对公司的财务报表提供了无保留意见，表示这些报表没有重大错误。

3.The bank required an unqualified opinion before approving the loan application.

银行在批准贷款申请之前要求提供无保留意见。

4.Receiving an unqualified opinion from a third-party reviewer can enhance the credibility of your project.

从第三方评审那里获得无保留意见可以提升你项目的可信度。

5.An unqualified opinion is often seen as a positive sign for investors looking at a company’s health.

对于寻找公司健康状况的投资者来说，无保留意见通常被视为积极信号。

作文

In the world of finance and auditing, the term unqualified opinion refers to a professional judgment made by an auditor regarding the accuracy and fairness of a company's financial statements. An unqualified opinion indicates that the auditor believes the financial statements present a true and fair view of the company's financial position, without any reservations or qualifications. This is the highest level of assurance that an auditor can provide and is crucial for stakeholders such as investors, creditors, and regulators who rely on these statements to make informed decisions.To better understand the significance of an unqualified opinion, it is essential to consider the alternative: a qualified opinion. A qualified opinion arises when an auditor identifies specific issues that may affect the financial statements but does not deem them significant enough to warrant a negative opinion. While a qualified opinion is still a form of assurance, it raises red flags for stakeholders, suggesting that there are areas of concern that need further investigation.The process leading to an unqualified opinion involves rigorous examination and testing of a company's financial records. Auditors review transactions, assess internal controls, and evaluate compliance with accounting standards. If they find no material misstatements and determine that the financial statements adhere to generally accepted accounting principles (GAAP), they will issue an unqualified opinion. This outcome is particularly beneficial for companies seeking to attract investment or secure loans, as it enhances their credibility in the eyes of potential investors and lenders.Moreover, the implications of receiving an unqualified opinion extend beyond just financial reporting. It can influence a company's stock price, as investors often perceive an unqualified opinion as a sign of stability and reliability. Conversely, if a company receives a qualified opinion, it may experience a decline in investor confidence, leading to a drop in stock prices and increased scrutiny from analysts.In addition to its importance in the financial sector, the concept of an unqualified opinion can be applied in various contexts where expert assessments are required. For instance, in academic settings, a professor's unqualified opinion on a student's thesis may indicate that the work meets all the necessary criteria for excellence. Similarly, in legal matters, a lawyer's unqualified opinion regarding the strength of a case can guide clients in their decision-making processes.Overall, an unqualified opinion serves as a vital indicator of trustworthiness and reliability in both financial and non-financial contexts. It reassures stakeholders that they can rely on the information presented to them, fostering a sense of security and encouraging informed decision-making. As such, understanding the nuances of an unqualified opinion is essential for anyone involved in finance, business, or any field where expert opinions hold weight. In conclusion, the significance of an unqualified opinion cannot be overstated, as it plays a crucial role in shaping perceptions and driving actions in various spheres of life.

在金融和审计领域，术语无保留意见指的是审计师对公司财务报表的准确性和公正性所做出的专业判断。无保留意见表明审计师认为财务报表真实、公正地反映了公司的财务状况，没有任何保留或资格。这是审计师可以提供的最高保证级别，对于依赖这些报表做出明智决策的利益相关者，如投资者、债权人和监管机构至关重要。为了更好地理解无保留意见的重要性，有必要考虑其替代方案：有保留意见。当审计师发现可能影响财务报表的特定问题，但认为这些问题不够重大而不值得负面意见时，就会产生有保留意见。虽然有保留意见仍然是一种保证形式，但它向利益相关者发出了警告，表明存在需要进一步调查的关注领域。导致无保留意见的过程涉及对公司财务记录的严格检查和测试。审计师审核交易，评估内部控制，并评估对会计准则的遵从性。如果他们没有发现重大错报，并确定财务报表符合一般公认会计原则（GAAP），他们将发布无保留意见。这一结果对于寻求吸引投资或获得贷款的公司特别有利，因为它增强了公司在潜在投资者和贷方眼中的可信度。此外，获得无保留意见的影响超越了财务报告。它可以影响公司的股票价格，因为投资者通常将无保留意见视为稳定性和可靠性的标志。相反，如果一家公司收到有保留意见，可能会导致投资者信心下降，从而导致股票价格下跌，并受到分析师的更多审查。除了在金融部门的重要性外，无保留意见的概念也可以应用于各种需要专家评估的上下文。例如，在学术环境中，教授对学生论文的无保留意见可能表明该作品符合所有卓越标准。同样，在法律事务中，律师关于案件强度的无保留意见可以指导客户做出决策。总的来说，无保留意见作为信任和可靠性的关键指标，在财务和非财务背景下都发挥着重要作用。它向利益相关者保证，他们可以依赖所提供的信息，从而促进安全感并鼓励明智的决策。因此，理解无保留意见的细微差别对于任何参与金融、商业或任何专家意见具有重要性的领域的人来说都是必不可少的。总之，无保留意见的重要性不容小觑，因为它在塑造认知和推动各个生活领域的行动中发挥着至关重要的作用。