Types of Audit Opinions

[sklpeng]

大家一定都念過
幫大家溫習一下
Unqualified opinion :The unqualified opinion has no reservations concerning the financial statements. This is also known as a clean opinion meaning that the financial statements appear to be presented fairly.

Qualified opinion:This means that the auditor has taken exception to certain current-period accounting applications or is unable to establish the potential outcome of a material uncertainty.

Disclaimer opinion :This is a special type of audit report that should be issued when the auditor permits his or her name to be associated with financial statements that were not examined in accordance with generally accepted auditing standards.

Adverse opinion :This is a type of audit opinion which states that the financial statements do not fairly present the financial position, results of operations, and changes in financial position, in conformity with generally accepted accounting principles.

[agk99]

謝啦

依序為
無保留(一般就是無保留及修正式無保留，這種報告最多，也最常見)

保留(這種報告就慘了，上市上櫃公司有這種報告，原則上，股價肯定受到影響)

無法表示意見(以台灣證券史上來說，這種報告大概出現不超過十次)

否定意見(幾乎沒有看過)