无保留意见

qualified adviser───合格顾问

qualified doctor───合格医生

qualified pilot───合格飞行员

unqualified success───绝对的成功

Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.───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。

CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.───涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。

It is obvious that no auditing firm can turn risk to zero by setting an unqualified audit opinion in any time for any client.───可见，会计师事务所不是在任何时候、对任何客户都可以依靠出具非标准的审计意见而将所有的风险化解于无形。

I am pleased to report that the Department earned an unqualified audit opinion on our financial statements as of September 30, 2006.───我很高兴告诉大家，2006年9月30日，司法部财务报表获得了无保留意见的审计结果。