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.
審計收費不透明，容易發(fā)生購買審計意見等有損審計師獨立性的行為。
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有一份兩到三頁的敘述說明，就客戶的內(nèi)部控制，風險管理機制及會計實務發(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.
審計師的觀點習慣上以審計報告的形式傳達給財務報告的接收者，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.
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