1、无保留意见: unqualified opinionAudit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the 审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。2、保留意见: qualified opinionWhen an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the 当审计师无法确证公司的财务报表具有公正表达性时,他将视其严重程度,签发保留意见或反面意见。3、否定意见: adverse opinionArticle71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion, the text of the audit statement, the financial statement and its notes shall be disclosed in the summary of the annual 第七十一条如果公司被出具了无法表示意见或否定意见的审计报告,则在披露年度报告摘要时须公布审计报告正文、财务报表及附注全文。4、拒绝表示意见: disclaimer of opinionHypothesis 2 is that qualified opinion and disclaimer of opinion are significantly different from standard opinion; 假设2,保留、无法表示审计意见与标准审计意见反应存在显著差异;扩展资料审计意见1、合规计划审计和审计意见; Compliance plan audits and audit opinions; 2、这为研究委托代理关系中的我国上市公司代理成本与审计意见选择行为之间的关系提供了科学理论依据和决策参考。 It supplies the theoretical basis and the decision reference for the study of the relationship between China's listed companies'agency costs and audit opinions 3、审查审计报告、审计意见书、审计决定,提出书面复核意见; To review audit reports, audit opinions and audit decisions and produce opinions of review in writing; 4、研究发现非标准的审计意见、是否同属地域对审计师变更产生了显著影响。 The results show that there exists significant difference among the type of audit 5、审计委员会有效性对审计意见影响的实证研究 Empirical Research on the Influence of the Effectiveness of Audit Committee to Audit Opinions 参考资料百度百科——审计意见