qualified opinion

简明释义

保留意见

英英释义

A qualified opinion is an auditor's opinion that states the financial statements are fairly presented, except for a specific area that is not in accordance with generally accepted accounting principles.

合格意见是审计师的意见,表明财务报表在总体上是公允呈现的,但在某个特定领域不符合公认会计原则。

例句

1.The auditor issued a qualified opinion on the financial statements due to some discrepancies in the inventory valuation.

审计师对财务报表发表了保留意见,因为在库存估值上存在一些差异。

2.The lawyer gave a qualified opinion on the likelihood of winning the case, acknowledging some uncertainties.

律师对赢得案件的可能性给出了保留意见,承认存在一些不确定性。

3.The expert's qualified opinion suggested that while the technology is promising, further research is needed.

专家的保留意见建议,尽管该技术很有前景,但仍需进一步研究。

4.In her report, she noted a qualified opinion about the environmental impact of the new development.

在她的报告中,她指出了关于新开发项目环境影响的保留意见

5.After reviewing the project, the committee provided a qualified opinion regarding its feasibility based on budget constraints.

在审查项目后,委员会根据预算限制提供了保留意见,关于其可行性。

作文

In the realm of professional assessments and evaluations, the term qualified opinion plays a crucial role. A qualified opinion is an expression of judgment that conveys certain limitations or reservations regarding the information being evaluated. This term is commonly used in various fields, including finance, law, and academia, where experts are required to provide their insights based on available evidence. Understanding the implications of a qualified opinion is essential for anyone seeking to interpret expert evaluations accurately.For instance, in the context of financial audits, an auditor may issue a qualified opinion if they find that the financial statements are mostly accurate but contain some discrepancies or are not entirely in compliance with accounting standards. This type of opinion indicates that while the overall financial position appears sound, there are specific areas that require attention or further clarification. Stakeholders, such as investors or management, must take this into account when making decisions based on the audit report.Similarly, in the legal field, a lawyer might provide a qualified opinion about the likelihood of success in a case. This means that while the lawyer believes there is a reasonable chance of winning, there are factors that could affect the outcome. Clients should understand that a qualified opinion does not guarantee success but rather highlights the complexities involved in legal proceedings.Moreover, in academic research, scholars often present qualified opinions based on their findings. For example, a researcher might conclude that a particular drug has beneficial effects on health, but only under specific conditions or within a certain population group. This cautious approach ensures that the conclusions drawn are not overstated and acknowledges the limits of the research.The importance of recognizing a qualified opinion lies in its ability to provide a more nuanced understanding of a situation. Instead of a definitive yes or no, a qualified opinion invites further discussion and consideration of various factors. It encourages individuals to think critically and weigh the evidence carefully before arriving at a conclusion.In everyday life, we often encounter situations where we may need to express a qualified opinion. For example, when recommending a restaurant, one might say, "I enjoyed the food, but the service was slow." Here, the speaker provides a balanced view that acknowledges both the positive and negative aspects of the experience. This kind of communication fosters transparency and honesty, allowing others to make informed choices.In conclusion, a qualified opinion serves as an important tool for conveying complexity and nuance in evaluations across various fields. Whether in finance, law, academia, or everyday conversations, understanding the meaning and implications of a qualified opinion can lead to better decision-making and more informed discussions. By embracing the idea that not all opinions are absolute, we can cultivate a more thoughtful and reflective approach to understanding the world around us.

在专业评估和评价的领域中,术语qualified opinion(有保留意见)起着至关重要的作用。qualified opinion是对被评估信息的判断表达,传达了对信息某些限制或保留的看法。这个术语在金融、法律和学术等多个领域中广泛使用,专家需要根据可用证据提供他们的见解。理解qualified opinion的含义对于任何希望准确解读专家评估的人来说都是至关重要的。例如,在财务审计的背景下,如果审计员发现财务报表大体准确但存在一些差异或未完全遵循会计标准,他们可能会出具qualified opinion。这种类型的意见表明,尽管整体财务状况看起来良好,但仍有特定领域需要关注或进一步澄清。利益相关者,如投资者或管理层,在根据审计报告做出决策时,必须考虑这一点。同样,在法律领域,律师可能会对案件成功的可能性提供qualified opinion。这意味着,尽管律师认为赢得案件的机会合理,但仍有可能影响结果的因素。客户应该明白,qualified opinion并不能保证成功,而是突出了法律程序中的复杂性。此外,在学术研究中,学者们常常根据他们的发现提出qualified opinions。例如,一位研究人员可能会得出结论,某种药物对健康有益,但仅在特定条件下或在某一特定人群中。这种谨慎的态度确保得出的结论没有被夸大,并承认研究的局限性。认识到qualified opinion的重要性在于它能够提供对情况更为细致的理解。与其说是明确的“是”或“否”,不如说qualified opinion邀请进一步讨论并考虑各种因素。它鼓励个人进行批判性思考,在得出结论之前仔细权衡证据。在日常生活中,我们常常遇到需要表达qualified opinion的情况。例如,当推荐一家餐厅时,人们可能会说:“我喜欢食物,但服务很慢。”在这里,讲话者提供了一个平衡的观点,承认了体验的积极和消极方面。这种沟通方式促进了透明度和诚实,使他人能够做出明智的选择。总之,qualified opinion作为一种重要工具,用于在各个领域传达复杂性和细微差别。无论是在金融、法律、学术还是日常对话中,理解qualified opinion的含义及其影响可以导致更好的决策和更有见地的讨论。通过接受并非所有意见都是绝对的这一理念,我们可以培养出一种更深思熟虑和反思的方式来理解我们周围的世界。

相关单词

qualified

qualified详解:怎么读、什么意思、用法