审计意见有四种：“无保留意见”、“保留意见”、“否定意见”、“拒绝表示意见”。

无保留意见 unqualified opinion

公司提交的审计报告中审计机构出具的意见一般都是无保留意见。

无保留意见指对财务报表提出的一种审计意见。在该意见书中，一个合格的公共会计师确认所有财务报表系公正地作出，且与上一年度财务报表的会计方法相一致。在作出意见书的过程中，公共会计师的行为需符合公认的会计准则。其英文释义如下：

An unqualified opinion is an independent auditor's judgment that a company's financial statements are fairly and appropriately presented, without any identified exceptions, and in compliance with generally accepted accounting principles (GAAP).

保留意见 qualified opinion

审计师对财务报表提出的附有保留意见的一种审计意见。保留意见的形式包括对财务报表中一个或多个特定项目的异议、拒绝发表意见或表示反对意见等。在作出保留意见时，审计师可说明其理由。如果没有说明保留意见的理由，简式审计报告中对意见的表述可以用「限于…」或「除了…」开头。其英文释义如下：

A qualified opinion is a written statement by a certified public accountant in an audit report, stating that the financial statements of a client are fairly presented, except for a specified issue.

否定意见 adverse opinion

当会计师相信公司会计表格存有重大错误和歪曲，使会计报表不符合公司会计准则和有关会计制度的要求时，不能公平体现公司的经营情况.执业会计师将对经营成果和现金流出示负面审计报告。其英文释义如下：

An adverse opinion is an opinion made by an auditor indicating that a company's financial statements are misrepresented, misstated or inaccurate.

拒绝表示意见 disclaimer of opinion

当公司的审计范畴受限制时，可能产生的影响非常重要和普遍，没法获得充分的结果。适度的公司审计材料，甚至不能确定公司审计报告的合法性和公平性，执业会计师将出示不能发表意见的审计报告。比如，公司会计时间太长，十年只有一份不活跃的汇报，但单据保存时间为七年，没法确定顾客在此期间是否有其他活动等，执业会计师只能不表达意见。其英文释义如下：

When an auditor issues a disclaimer of opinion report, it means that they are distancing themselves from providing any opinion at all related to the financial statements. Some of the reasons that auditors may issue a disclaimer of opinion are because they felt like the company limited their ability to conduct a thorough audit or they couldn't get satisfactory explanations for their questions. They may not have been able to decipher the correct nature of some transactions or to secure enough evidence to support good financial reporting.
 

双语例句

The auditor has expressed an unqualified opinion on those financial statements in the report dated 26 March 2012.

核数师在日期为二零一二年三月二十六日的报告中已就该等财务报表发出无保留意见。

The scope limitation on the audit of the financial statements for the year ended 31 December 2007 together with the qualified opinion of the auditors are set out in the “Independent Auditor’s Report” on page 27.

审核截至二零零七年十二月三十一日止年度财务报表之范围限制，连同核数师之保留意见载于第27页之「独立核数师报告书」。

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​来源：译问