英语翻译Types of Audit OpinionsOnce an audit is complete,the aud

英语翻译
Types of Audit Opinions
Once an audit is complete,the auditors present their conclusions in an audit report,which includes an audit opinion.There are three basic types of audit opinions,with variations.
An unqualified opinion,despite its negative-sounding name,is the best that auditors can give.It means that auditor believes the financial statements are in compliance with GAAP without qualification,reservation,or exception.
The most negative report that an auditor can issue is an adverse opinion.This means that something(s) in the financial statements is （are）not in compliance with GAAP and the auditors think these things would be material to the average prudent investor.T he auditor’s report explain the unacceptable accounting practice(s) t hat resulted in the adverse opinion’s being issued.Adverse opinions are very rare.To avoid receiving an adverse opinion,a company usually corrects the accounting issue that concerns the auditors.
A qualified opinion falls between an unqualified and an adverse opinion.A qualified opinion means that for the most part,the company’s financial statements are in compliance with GAAP,but the auditors have reservations about something in the statements or have some other reason not to give a fully unqualified opinion.At least an entire chapter could be written about reasons to issue qualified opinions,but typically they result from the auditors’ need to bring special attention to some accounting attribute in the financial statement.A qualified opinion usually does not imply a serious accounting problem,but user should read the auditors’ report and draw their own conclusions about the relevance of the issues involved.The auditors’ report will explain why a qualified opinion is being issued.
If an auditor is unable to perform the audit procedures necessary to determine whether the statements are prepared in accordance with GAAP,the auditor cannot issues an opinion on the financial statements.Instead,the auditor issues a disclaimer.A disclaimer is neither negative nor positive; it simply means that the auditor is unable to obtain enough information to confirm compliance or noncompliance with GAAP.
It is very important to understand that the ultimate responsibility for the financial statements rests with the executives of the reporting company.Just like auditors,managers can be sued by investors who believes that hey lost money due to improper financial reporting.This is one reason why non accounting businesspeople should understand accounting fundamentals.

不是人工的
类型的审计意见
一旦审计完成后,核数师,目前他们的结论在审计报告,其中包括审计意见.有三种基本类型的审计意见,同变化.
无保留意见,尽管其负面冠冕堂皇的名称,是最好的审计师可以给.这意味着,核数师认为,财务报表是在遵守公认会计原则,没有资格,保留,或例外.
最负面的报告,核数师,可问题是一个不利的舆论.这意味着,一些（ s ）在财务报表是（是）不会在遵守公认会计原则与核数师认为,这些东西将材料的平均审慎的投资者.他吨的核数师报告,解释不能接受的会计实务（ ）笔的帽子,造成的不利舆论的发出.不利的意见是非常罕见的.为了避免接收不良的意见,一家公司通常更正的会计问题的关注,核数师.
一个合格的意见,属于之间的一个不合格的和不利的舆论.一个合格的意见,意味着在大多数情况下,公司的财务报表,是在遵守公认会计原则,但核数师有保留,一些在报表或有其他一些原因,不要让一个完全无保留意见.至少有一整章可约的书面理由的问题,合格的意见,但通常他们的结果,从核数师必须把特别注意一些会计属性在财务报表中.一个合格的意见,通常并不意味着一个严重的会计问题,但用户应改为核数师报告,并得出自己的结论有关的相关性所涉及的问题.核数师报告会解释为何一个合格的意见,现正发出.
如果核数师,是无法履行必要的审计程序,以确定是否报表是按照与公认会计原则,本核数师不能问题一对财务报表的意见.相反,核数师的问题免责.免责声明既不是消极的,也不是积极的;简单来说,就是核数师,是无法获得足够的信息来证实,遵守或不遵守公认会计原则.
这是很重要的要明白,最终的责任,为财务报表在于行政人员报告公司.就像核数师,管理人员可以被起诉的投资者认为,谁失去了金钱,嘿,由于不当的财务报告.这是原因之一非会计台商应该明白,会计基础.