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ADvErsE opinion

无保留意见: unqualified opinion 保留意见: qualified opinion 否定意见: adverse opinion 拒绝表示意见: disclaimer of opinion compilation是编制的意思

放弃表达审计意见,放弃意见书 [例句]Types of opinion : unmodified opinion , modified opinion , adverse opinion , disclaimer of opinion. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见。

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