disclaimer of opinion

report of disclaimer of opinion

放弃表达意见报告

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

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；

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.

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。

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.

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。