审计意见书

主要财务报表及审计意见书

The Key Financial Statements and the Auditor 's Report

无保留审计意见书也称“洁净意见书”。

An unqualified audit report is also known as a " clean " report .

本规定所称审计意见书、审计决定均为代拟稿。

The terms " audit opinions " and " audit decisions " mentioned herein refer to the draft documents of such opinions and decisions .

会计师标准无保留意见查核报告的遣词用语在明年将有重大改变，无保留审计意见书也称洁净意见书。

The wording in the auditor 's standard opinion letter is scheduled to change next year . An unqualified audit report is also known as a " clean " report .

无保留审计意见书也称洁净意见书。北京亚运村图书大厦选址合理性研究

An unqualified audit report is also known as a " clean " report . Studies on the Reasonableness of the Location Selection for the Bookstore Building of Beijing Asian Games Village

审查审计报告、审计意见书、审计决定，提出书面复核意见；

To review audit reports , audit opinions and audit decisions and produce opinions of review in writing ;

第四十条审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。

Article 40 Audit institutions shall , after examining the audit reports , give evaluations or punishment to the competent authorities .

第三条审计署复核机构对需要作出处理、处罚的审计事项的审计意见书、审计决定进行复核。

Article3Review organizations of the CNAO shall review audit opinions and audit decisions about audit items which require the imposition of sanctions or penalties .

审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。

Audit institutions shall , within 30 days from the date of receiving the audit reports , serve auditor 's opinions and audit decisions on the auditees and units concerned .

地方各级审计机关可以根据实际情况，确定本机关需要复核的审计报告、审计意见书、审计决定。

Local audit institutions may determine which audit reports , audit opinions or audit decisions of their own making should be reviewed according to their specific situations .