法律英语词汇“Unqualified opinion”的翻译、意思、用法、释义-法律词典

单词	Unqualified opinion
释义	無保留意見 An opinion expressed by an auditor when, in his judgment, the financial statements before him give a true and fair view (where relevant) and have been prepared in accordance with relevant accounting and other requirements. In forming this judgment, the auditor has to conclude, among other things, that (a) the financial statements have been prepared using appropriate accounting policies, which have been consistently applied; (b) the financial statements have been prepared in accordance with relevant legislation, regulations or applicable accounting standards (and that any departures are justified and adequately explained in the financial statements); and (c) there is adequate disclosure of all information relevant to the proper understanding of the financial statements: Hong Kong Society of Accountants, Statement of Auditing Standards 600 (Auditor’s Report on Financial Statements) para 33 (June 2001). 核數師明示的意見，依該核數師的看法，在他面前的財務報表真實而中肯地反映意見（如有關聯），及該財務報表已按照有關的會計及其他規定擬備。在構成此看法時，該核數師須斷定以下事項以及其他事項：(a) 在擬備該財務報表時已採用適當的會計政策，及一直應用該會計政策；(b) 該財務報表已按照有關的法例、規例或適用的會計準則擬備（及任何偏離之處均有充分理由支持及於該財務報表中充分解釋）；及(c) 對正確地理解該財務報表的所有有關資料須充分披露：香港會計師公會《核數準則600》（財務報表的核數師報告）第33段（2001年六月）。
随便看	Insurance agent Insurance bond Insurance broker Insurance contract Insurance fraud Insured's duty of disclosure Insurer Insurgency Insurgent Intangible loss Intangible property Intangibles Integration Intellectual disability Intellectual freedom Intellectual impairment Intellectual property Intelligence agency Intended easement Intent Intention Intentional act Intentional tort Intention to create legal relations Intention to defraud

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