auditor opinion

基本解释

Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.
第404条在要求去两家公司和外部审计，测试控制的有效性，并在需要控制的有效性就超越审计意见302条。
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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.
与评级相匹配的还应有一份两到三页的叙述说明，就客户的内部控制，风险管理机制及会计实务发表审计人的意见。
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.
审计师的观点习惯上以审计报告的形式传达给财务报告的接收者，通常是公司的股东。

The resulting lack of audit work can result in an auditor disclaiming an opinion on the financial statements.
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It says that the auditor does not express an opinion on the financial statements and supplemental schedules, but that the auditor does provide some assurance that the form and content of information included in statements and schedules comply with the Department of Labor rules and regulations.
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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.
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审计意见
In addition, the chapter examines the audit opinions before and after auditor changes andconcludes that there is no evident improvement of auditor opinion in general.
笔者对审计师变更前后的审计意见的统计数据进行分析，发现总体来说，审计师变更前后审计意见的严重程度并未发生明显降低。
核数师意见