The result shows that CPAs tend to switch the opinions from unqualified opinions to qualified opinions by explanatory paragraphs and the previous audit opinion shows strong continuity.
以2004～2005年A股上市公司的财务报告为研究对象,实证分析审计意见变通行为及其影响因素,发现注册会计师很可能存在利用带说明段无保留意见代替保留意见的变通行为,上期审计意见表现了很强的连续性,而前十大的会计师事务所出具保留意见的可能性更大。
We agree to differ .
我们同意各自保留意见。
qualified report
有保留意见的（审计）报告
reservation of opinion on financial statement
对财务报表的保留意见
In addition to the unqualified or clean report as mentioned above, there are other types of audit reports, the qualified report and the disclaimer.
审计意见的种类除了前述的“无保留意见”外，还有“保留意见”及“反面意见”。
express certain reservations about an offer
对某项提议表示一定的保留意见
Have we not already said it was all right for one to reserve one's opinions?
我们不是说允许保留意见吗？
I have certain reservations about increasing the price.
对于涨价一事我有某些保留意见。
express certain(mental)reservations about an offer
对某项提议表示（有）一定的保留意见
Law and Practice relating to reservations to treaties
关于条约保留意见的法律和惯例
reservation paragraph in auditor's report
审计报告中的保留意见段
I quite agree with this hypothesis with only one reservation.
我十分同意这种假设，只是还有一点保留意见。
Advisory Opinion on Reservations to the Convention on the Prevention and Punishment of the Crime of Genocide
关于《防止及惩治灭绝种族罪公约》保留意见的咨询意见
Yet there are reservations about this approach to data access.
然而，对这种数据访问方法存在着一些保留意见。
They can express their objections; they are entitled to their opinions.
有意见可以提，可以保留。
I will reserve my opinion at this time.
这次,我要保留我的意见。
An unqualified audit report is also known as a "clean" report.
无保留审计意见书也称“洁净意见书”。
I reserve the right to disagree.See Synonyms at keep
我保留持不同意见的权利参见
""agreement to disagree" formula"
“同意保留分歧意见”的方式