This paper studies the possibilities of whether the frequency of receiving modified audit opinions ( MAOs) is associated with earnings ( management) through non-operating activities in the listed firms in China.

If a listed company obtained a non-standard unqualified audit report, it is inclined to change the CPA firms in the second year to get a more satisfactory auditing report. 3.

上市公司被出具了非标准无保留意见的审计报告后，其在第二年更倾向于更换会计事务所，为其出具清洁的审计报告。

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The wording in the auditor's standard opinion letter is scheduled to change next year. An unqualified audit report is also known as a "clean" report.

会计师标准无保留意见查核报告的遣词用语在明年将有重大改变，无保留审计意见书也称洁净意见书。

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If it is to depict the true state of affairs, we believe the standard opinion letter to shareholders of a property-casualty company should read something like.

如果一个人想要描述一件事情的真相，我们认为给产物意外险公司股东的标准无保留意见报告中应这样写。

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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。

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The Annual Report has been audited by ShineWing Certified Public Accountants, which has issued a standard and unqualified auditor's report.

公司年度财务报告已经信永中和会计师事务所审计并出具标准无保留意见的审计报告。

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The Study on the Correlation between Audit Committee of Chinese Listed Corporation and Non-standard Auditing Opinion

上市公司非标准无保留意见审计报告成因探寻我国上市公司审计委员会与非标准审计意见相关性的研究

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Hypothesis 3 is that qualified opinion with emphatic paragraph is significantly different from standard opinion;

假设3，带强调事项段的无保留意见与标准审计意见反应存在显著差异；

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When unqualified opinions are issued, there is information of content.

通过实证研究发现，当非标准无保留意见被签发的时候，具有信息含量存在。

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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。

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If not, tell her that when she cuts you off you wonder if she values your opinion.

如果不听的话，告诉她当她否定你的意见时，你想知道她是否欣赏你的意见。

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We should make necessary adjustment and amendment to such negative views in former times, should free Quatre_Vingt_Treize, Victor Hugo and numerous writers and works from the grey cap of "the bourgeoisie humanism".

应该对往昔的否定性意见或看法做出必要的调整与修正，应该把《九三年》、雨果及众多的作家作品从“资产阶级人道主义”的灰色“帽子”下解放出来。

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Text sentiment classification and discrimination through the automatic division of the comments positive or negative comments to tap customer feedback for a product, and judgment the classification of them.

文本情感分类及判别是通过自动划分评论中肯定或否定的意见去挖掘对于某一产品的客户意见，并对其进行褒贬性的判别分类。

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The work of the past persists in general and negative opinions based on "anti-warlord and bureaucrat" theoretical model.

过去的论著基于反军阀官僚的理论模式，多持笼统否定的意见，缺乏深入细致的探讨。

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Next we have classified the current main viewpoints on this regulation in theoretical circles with some representative affirmative and negative opinions summarized.

然后对于理论界目前对该条文的各种观点进行划分，总结了一些具有代表性的肯定性意见以及否定性意见。

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Express a totally negative opinion of.

表达全盘地否定的意见。

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Since the first non-standard auditing opinion reports appeared in 1997, a remarkable change has happened in Chinese securities market for, the cases of auditor switch has been increasing year by year, gradually become a social concern and the focus of government regulation.

从1997年第一份否定意见类型的审计报告出现以来，我国证券市场的审计服务发生了令人瞩目的变化，审计师变更案例不断增多，逐渐成为社会关注和政府监管的焦点。

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The whole chapter consists of three parts. The first part describes some of the objections of scholars and analyzes the negative reasons, leads to a number of questions to the system in China.

第一部分介绍了部分学者的反对意见，分析了否定意见的理由，引出了对中国引入这一制度的一些疑问。

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It seems to me that Princeton University had a reputation nationally for a country club environment whether that was ever legitimate, which I don't think so.

我觉得普林斯顿大学，在国内都被称为有着乡村俱乐部的氛围，先不管这么说对不对，我本人是持否定意见。

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Besides the same objection as with Benjen, it's unclear that a young Sandor would have been small enough to be "short of stature".

除开和班扬一样的否定意见外，桑铎当时是否身材矮小也未知；

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In principle, the banks' auditors should have been able to override accounts that failed to deliver a true and fair view.

原则上来说，银行审计师原本可以对那些未能提供真实且公允意见的会计报表给出否定意见。

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