无法表示意见

如注册会计师财务审计报告一样，环境财务审计报告和环境合规性审计报告应该有明确的意见类型，即无保留意见、保留意见、否定意见和无法表示意见四种。

Environmental finance auditing report and environmental lawful auditing report should have four kinds of opinion type , that are unqualified opinion , qualified opinion , adverse opinion and disclaimer of opinion .

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 .

假设2，保留、无法表示审计意见与标准审计意见反应存在显著差异；

Hypothesis 2 is that qualified opinion and disclaimer of opinion are significantly different from standard opinion ;