[审计]审核意见

[审计]审计意见

divide opinion───意见分歧

putting option───出售选择权；卖出选择权；卖出期权

dissenting opinion───[经管]反对意见

dissenting opinions───不同意见

advisory opinion───顾问意见，咨询意见

public opinion───民意；公众舆论

split opinion───意见分歧

successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.───后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。

First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.───首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。

The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.───公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。

voluntary auditor switch; non-standardized auditing opinion; standardized auditing opinion; auditing market; going-concern.───自愿性变更审计师；非标准审计意见；标准审计意见；审计市场；持续经营。

An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion───应计利润和非标准无保留审计意见的相关性实证研究