否定意见审计报告
否定意见审计报告-
第七十一条如果公司被出具了无法表示意见或否定意见的审计报告，则在披露年度报告摘要时须公布审计报告正文、财务报表及附注全文。
Article71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion , the text of the audit statement , the financial statement and its notes shall be disclosed in the summary of the annual report .
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从1997年第一份否定意见类型的审计报告出现以来，我国证券市场的审计服务发生了令人瞩目的变化，审计师变更案例不断增多，逐渐成为社会关注和政府监管的焦点。
Since the first non-standard auditing opinion reports appeared in 1997 , a remarkable change has happened in Chinese securities market for , the cases of auditor switch has been increasing year by year , gradually become a social concern and the focus of government regulation .