审计意见的类型有哪些？ 临沂注册公司费用
按照中国证监会的规定，审计意见类型分为无保留意见、带有解释性说明的无保留意见、保留意见、无法表示意见与否定意见。其中，后四种审计意见均属于非标准审计意见类型。从会计师的保证程度来看，由高到低的顺序为：
According to the regulations of China Securities Regulatory Commission, audit opinions are divided into unqualified opinions, unqualified opinions with explanatory notes, qualified opinions, unqualified opinions and negative opinions. Among them, the last four audit opinions belong to non-standard audit opinions. From the perspective of the degree of assurance of accountants, the order from high to low is as follows:
一是无保留意见。其保证程度，它表示会计师认为财务报表在所有重大方面按照适用的财务报告编制基础的规定编制并实现公允反映。绝大部分公司财务报表的审计意见均为无保留意见。
First, there are no reservations. The highest degree of assurance indicates that the accountants believe that the financial statements have been prepared and fairly reflected in all material respects in accordance with the applicable financial reporting basis. The audit opinions on the financial statements of most companies are unqualified opinions.
二是带有解释性说明的无保留意见。它属于无保留意见，但是存在需要说明的事项，如持续经营重大不确定或其他信息未更正重大错报说明等。
The second is the unqualified opinions with explanatory notes. It is an unqualified opinion, but there are some matters that need to be explained, such as the material uncertainty of going concern or other information without correction of material misstatement.
三是保留意见。它表示会计师认为错报单独或汇总起来对财务报表影响重大，但不具有广泛性，或者会计师无法获取充分、适当的形成审计意见基础的审计证据，而且未发现的错报（如存在）对财务报表可能产生的影响重大，但不具有广泛性。
Third, reservation. It means that the accountant believes that the misstatement individually or collectively has a significant impact on the financial statements, but it is not widespread, or the accountant is unable to obtain sufficient and appropriate audit evidence to form the basis of the audit opinion, and the undiscovered misstatement (if any) has a significant impact on the financial statements, but it does not have universality.
四是无法表示意见。它表示会计师无法获取充分、适当的审计证据以作为形成审计意见的基础，但认为未发现的错报（如存在）对财务报表可能产生的影响重大且具有广泛性。
Fourth, it is impossible to express opinions. It means that accountants cannot obtain sufficient and appropriate audit evidence as the basis for forming audit opinions, but believes that the undiscovered misstatement (if any) may have a significant and extensive impact on the financial statements.
五是否定意见。它表示会计师认为错报单独或汇总起来对财务报表的影响重大且具有广泛性。
Fifth, negative opinions. It means that accountants believe that the effect of misstatement on the financial statements individually or collectively is significant and extensive.
年年报披露后，上市公司财务报表被出具非标准审计意见的数量创近年新高，加上更近*ST烯碳因无法表示意见的审计意见被终止上市，投资者对审计意见的内涵及其对上市公司的影响高度关注。
After the disclosure of the annual report, the number of non-standard audit opinions issued on the financial statements of listed companies has reached a new high in recent years. In addition, the listing of * ST olefin was terminated due to the inability to express audit opinions. Investors pay close attention to the connotation of audit opinions and their impact on listed companies.
何为财务报表审计意见
What are audit opinions on financial statements
财务报表作为上市公司更为重要的一份信息披露文件审计意见的类型有哪些，集中反映了公司一定时期财务状况、经营成果和现金流量审计意见的类型有哪些，是投资者了解公司盈利能力、营运能力、偿债能力、成长能力的关键依据，对投资者的决策具有至关重要的作用。那么，该如何保证上市公司披露的财务信息的可靠性与公允性呢？这时候就需要依赖具有资质的独立第三方机构，也就是会计师事务所。
As one of the most important information disclosure documents of listed companies, financial statements reflect the company's financial status, operating results and cash flow in a certain period of time. They are the key basis for investors to understand the company's profitability, operation ability, solvency and growth ability, and play an important role in investors' decision-making. Then, how to ensure the reliability and fairness of financial information disclosed by listed companies? At this time, we need to rely on independent third-party institutions with professional qualifications, that is, accounting firms.
《股票上市规则》规定，上市公司年度报告中的财务会计报告必须经具有从事证券、期货相关业务资格的会计师事务所审计。会计师根据审计准则的规定，在执行审计工作的基础上，就财务报表是否在所有重大方面按照适用的财务报告编制基础的规定编制并实现公允反映形成审计意见。简单地说，审计意见一定程度上反映了财务报表的公允性与可靠性程度。
According to the stock listing rules, the financial report in the annual report of listed companies must be audited by an accounting firm with the qualification to engage in Securities and futures business. According to the provisions of auditing standards and on the basis of audit work, accountants form audit opinions on whether the financial statements are prepared and fairly reflected in all material aspects in accordance with the applicable provisions of the preparation basis of financial reports. In short, audit opinions reflect the fairness and reliability of financial statements to a certain extent.
以上内容由51税知网整理，希望对大家有所帮助！与智慧同行，开启你的创业之路！
