CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualifiedopinion, an adverse opinion and a disclaimer of opinion.
涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。
2
Boyd qualified his opinion, noting that the evidence could be interpreted in other ways.
博伊德补充说明了他的观点，指出证据可以用其他方式加以解释。
《柯林斯英汉双解大词典》
3
I noted that Wertheim had told me he welcomed a second opinion from a qualified authority, such as the F.B.I..