两种类型审计报告的区别

Difference of Two Kinds of Audit Reports

审计报告是注册会计师审计工作的最终成果,审计报告可以综合反映注册会计师的工作质量和执业标准。注册会计师应当注意区别带说明段的无保留意见的审计报告与保留意见的审计报告。

An audit report is the final output of registered chief accountant's auditing work. The audit can generally reflect the working quality and standard of the registered chief accountant who ought to distinguish the audit report with notes but without reservations from that having reservations.