auditor's opinion

基本解釋

Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
審計收費(fèi)不透明，容易發(fā)生購買審計意見等有損審計師獨(dú)立性的行為。
The rating would be accompanied by a two-three page narrative describing the auditor's opinion about the client's internal controls, risk management processes, and accounting practices.
與評級相匹配的還應(yīng)有一份兩到三頁的敘述說明，就客戶的內(nèi)部控制，風(fēng)險管理機(jī)制及會計實(shí)務(wù)發(fā)表審計人的意見。
The auditor's opinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.
審計師的觀點(diǎn)習(xí)慣上以審計報告的形式傳達(dá)給財務(wù)報告的接收者，通常是公司的股東。

Scavone starts with daily reports on companies that have reported troubling events, from missing analysts' earnings estimates, to reporting higher inventories, to receiving an auditor's adverse opinion.
FORBES: What Goes Up ...