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1·The financial accounting report in the annual report must be audited by an accounting firm qualified to audit securities and futures business activities.

年度报告中的财务会计报告应当经具有证券、期货相关业务资格的会计师事务所审计。

2·CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, 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。