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1·The certifying CPA issues a disclaimer of opinion or an adverse opinion in the audit report.

一签证会计师出具无法表示意见或否定意见之查核报告者。

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。