Word Meaning
1, word meaning
English translation: reserve one's opinion
Reserved opinion refers to a person or some people disagree Or do not fully agree with the opinions and disposal of something, but it is not or willing to express it, and it is impossible to prevent or change the opinions or disposal of others, but I have to leave my opinion on the matter. The reservation comments are different from some part of the financial statements provided by the company, but the opinions of the entire report are also more objectively expressing corporate finance. The reservation opinion in the actual audit is that after the CPA has undergone the audit of the audited unit accounting statement, if it is considered that the audited unit accounting report is appropriate, there is still one of the following situations, the CPA The audit report shall be issued: the selection of accounting policies, the disclosure of accounting estimates or disclosure of accounting reports does not meet the national accounting standards and relevant accounting systems issued by the state, although it has affected, but not to issue a negative audit report Due to restrictions on the scope of the audit, sufficient, appropriate audit evidence, which has a significant impact, but not to expose an audit report that cannot be expressed.
2, for example,
, such as: It is a different opinion, but it is not convenient for the dispute on the spot, but when the relevant departments and people ask him, he will follow your own opinion. Say. For example: 5 members of a unit have disagreement on a question, 4 of them agree, one person disagree (because the other 4 people get the benefits, give him he not). If you don't have something, you don't have anything, and the other 4 people will die. That's what I mean.
Reserved opinion in audit work
Reserved opinion in actual audit is that after the CPA has to be audited by the accounting statement of the audited unit, if it is considered to be reflected by the audited unit accounting report In the overall situation, there is still one of the following situations, the CPA should issue an audit report of reservations: the selection of accounting policies, accounting estimates or disclosure of accounting reports that do not comply with corporate accounting standards issued by the state. And the provisions of the relevant accounting system, although the impact, but not to issue a negative audit report; due to the restriction of the audit, it is not possible to obtain sufficient, appropriate audit evidence, although it has affected, but not to expose an audit report that cannot be expressed .
, the audit is mainly based on table review. No reservation comments are to have no opinions on the financial statements provided on the relevant accounts, or it is also an objective statement of this report to express the financial situation of the company. The reservation comments are different from some part of the financial statements provided by the company, but the opinions of the entire report are also more objectively expressing corporate finance. The negative comments are completely different from the financial statements provided by the company, and this report cannot objectively reflect the financial situation of the company. The refusal indication is that the CPA will not comment on this financial statement with corresponding accounts. Although, from the best sort is "No reservation opinion" greater than "reserved opinion" greater than "negative opinion" greater than "refusal expressions". If a general company gets the following audit reports below, there is no meaning, only the opposite result.
International Justice Reserved Opinions
Public order retention is also known as "retention terms". When a national court should apply a foreign law according to its national conflict, if the application of the foreign law will violate the public order of the court, the Northern Court can directly limit or exclude the application of the foreign law according to this reason. This system that applies or excludes directly to foreign laws is called "public order retention". The result of public order reservation is that foreign national laws that should be applied in the legacy of the Legial country conflict should not be applied, and its role is to directly limit or exclude the application of foreign law according to "public order".