1) review writing
审读意见写作
2) Readers opinions
读者意见
3) auditing opinion
审计意见
1.
Internal Control,Auditing Evaluation Opinion and Auditing Opinion
内部控制、审计鉴证与审计意见
2.
This article tries to examine the auditquality of Chinese CPAs through the correlation between Discretionary Accruals and auditing opinions.
本文采用实证的研究方法通过检验可控应计利润与审计意见的相关性来验证注册会计师的审计质量。
3.
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。
4) examination and approval suggestion
审批意见
1.
Combined with handling experiences of site visa,the working range,treatment principle as well as skills of supervision engineering in handling site visa are introduced as well as some common forms of examination and approval suggestions of site visa.
结合现场签证经验,介绍了监理工程师办理现场签证的范围、处理原则以及办理技巧,并对现场签证审批意见的几种常见形式进行了分析,指出监理工程师应坚持实事求是,原则性和灵活性相结合的策略,以做好现场签证管理工作。
5) class comments
退审意见
1.
Analysis on hull structure class comments;
本文就船级社对 4 35 0 DWT多用途 -集装箱船图纸审查中 ,对机舱内底板、甲板室围壁、平板龙骨与船底板的结构加强与钢板增厚的退审意见进行剖析后 ,发现超出了规范要求 ,为此进行了交涉。
补充资料：公平意见
公平意见 Fairness Opinion
定义：
指就一项合并或收购项目向决策人提供项目主要细节及实质证明的意见书，由合格分析员或顾问出具。