{"id":17919,"date":"2026-09-14T10:41:19","date_gmt":"2026-09-14T02:41:19","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/17919"},"modified":"2026-09-14T10:41:24","modified_gmt":"2026-09-14T02:41:24","slug":"%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e5%ae%a1%e8%ae%a1%e6%84%8f%e8%a7%81%e5%88%86%e5%9b%9b%e7%b1%bb%ef%bc%9a%e4%bf%9d%e7%95%99%e6%84%8f%e8%a7%81%e5%92%8c%e6%97%a0%e6%b3%95%e8%a1%a8%e7%a4%ba%e6%84%8f","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/17919","title":{"rendered":"\u9999\u6e2f\u516c\u53f8\u5ba1\u8ba1\u610f\u89c1\u5206\u56db\u7c7b\uff1a\u4fdd\u7559\u610f\u89c1\u548c\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u4f1a\u5982\u4f55\u5f71\u54cd\u4f60\u7684\u8bc4\u7a0e"},"content":{"rendered":"<h2>\u4e00\u3001\u5ba1\u8ba1\u4e0d\u662f&#8221;\u8d70\u6d41\u7a0b&#8221;\uff0c\u5b83\u662f\u8bc4\u7a0e\u7684\u8d77\u70b9<\/h2>\n<p>\u5f88\u591a\u5185\u5730\u80cc\u666f\u7684\u9999\u6e2f\u516c\u53f8\u628a\u5ba1\u8ba1\u7406\u89e3\u4e3a&#8221;\u6bcf\u5e74\u5fc5\u987b\u4ea4\u7684\u4e00\u4efd\u6587\u4ef6&#8221;\u3002\u4f46\u4ece\u76d1\u7ba1\u903b\u8f91\u770b\uff0c<strong>\u5ba1\u8ba1\u62a5\u544a\u662f\u7a0e\u52a1\u5c40\u8bc4\u7a0e\u7684\u7b2c\u4e00\u624b\u4f9d\u636e<\/strong>\u2014\u2014\u8bc4\u7a0e\u4e3b\u4efb\u770b\u5230\u7684\u7b2c\u4e00\u4efd\u6750\u6599\uff0c\u5f80\u5f80\u5c31\u662f\u5ba1\u8ba1\u62a5\u544a\u53ca\u5176\u9644\u5e26\u7684\u7a0e\u52a1\u8ba1\u7b97\u8868\u3002<\/p>\n<p>\u6839\u636e\u9999\u6e2f\u300a\u516c\u53f8\u6761\u4f8b\u300b\uff0c\u6240\u6709\u9999\u6e2f\u6709\u9650\u516c\u53f8\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u7531\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08HKICPA\uff09\u8ba4\u8bc1\u7684\u6267\u4e1a\u4f1a\u8ba1\u5e08\u5ba1\u8ba1\u3002\u4ec5\u7b26\u5408\u516c\u53f8\u6ce8\u518c\u5904\u5b9a\u4e49\u7684<strong>&#8220;\u4e0d\u6d3b\u52a8\u516c\u53f8&#8221;<\/strong>\uff08\u65e0\u4efb\u4f55\u4e1a\u52a1\u3001\u65e0\u94f6\u884c\u6d41\u6c34\u3001\u65e0\u8d44\u4ea7\u53d8\u52a8\uff09\u624d\u53ef\u7533\u8bf7\u8c41\u514d\u5ba1\u8ba1\uff0c\u4f46\u4ecd\u987b\u63d0\u4ea4\u4e0d\u6d3b\u52a8\u62a5\u544a\u3002<\/p>\n<h2>\u4e8c\u3001\u56db\u7c7b\u610f\u89c1\u5206\u522b\u610f\u5473\u7740\u4ec0\u4e48<\/h2>\n<p><strong>Unqualified Opinion<\/strong> \u4f1a\u8ba1\u5e08\u8ba4\u4e3a\u8d22\u52a1\u62a5\u8868\u5728\u6240\u6709\u91cd\u5927\u65b9\u9762\u516c\u5141\u53cd\u6620\u516c\u53f8\u72b6\u51b5\u3002\u8fd9\u662f\u6700\u7406\u60f3\u7684\u7ed3\u679c\uff0c\u8bc4\u7a0e\u6d41\u7a0b\u901a\u5e38\u6309\u62a5\u8868\u6570\u636e\u63a8\u8fdb\u3002<\/p>\n<p><strong>\u4fdd\u7559\u610f\u89c1\uff08Qualified Opinion\uff09<\/strong> \u4f1a\u8ba1\u5e08\u8ba4\u4e3a\u62a5\u8868\u6574\u4f53\u516c\u5141\uff0c\u4f46\u5b58\u5728\u4e2a\u522b\u91cd\u5927\u4e8b\u9879\u65e0\u6cd5\u83b7\u53d6\u5145\u5206\u9002\u5f53\u8bc1\u636e\uff0c\u6216\u5b58\u5728\u91cd\u5927\u9519\u62a5\u4f46\u5f71\u54cd\u6709\u9650\u3002\u5e38\u89c1\u89e6\u53d1\u539f\u56e0\u5305\u62ec\uff1a\u90e8\u5206\u6536\u5165\u65e0\u6cd5\u786e\u8ba4\u3001\u5b58\u8d27\u672a\u80fd\u5b9e\u5730\u76d8\u70b9\u3001\u5173\u8054\u65b9\u5f80\u6765\u65e0\u6cd5\u6838\u5b9e\u3002<\/p>\n<p><strong>Adverse Opinion<\/strong> \u4f1a\u8ba1\u5e08\u8ba4\u4e3a\u62a5\u8868\u5b58\u5728\u91cd\u5927\u4e14\u5e7f\u6cdb\u7684\u9519\u62a5\u3002\u8fd9\u662f\u975e\u5e38\u4e25\u91cd\u7684\u4fe1\u53f7\uff0c\u5b9e\u8df5\u4e2d\u8f83\u5c11\u51fa\u73b0\uff0c\u4f46\u4e00\u65e6\u51fa\u73b0\uff0c\u51e0\u4e4e\u5fc5\u7136\u5f15\u53d1\u7a0e\u52a1\u5c40\u7684\u6df1\u5165\u6838\u67e5\u3002<\/p>\n<p><strong>\u65e0\u6cd5\u8868\u793a\u610f\u89c1\uff08Disclaimer of Opinion\uff09<\/strong> \u4f1a\u8ba1\u5e08\u56e0\u5ba1\u8ba1\u8303\u56f4\u53d7\u5230\u4e25\u91cd\u9650\u5236\uff0c\u65e0\u6cd5\u83b7\u53d6\u5145\u5206\u9002\u5f53\u7684\u8bc1\u636e\uff0c\u56e0\u6b64\u4e0d\u53d1\u8868\u610f\u89c1\u3002\u5e38\u89c1\u539f\u56e0\u662f<strong>\u8d26\u76ee\u6df7\u4e71\u3001\u5355\u636e\u7f3a\u5931\u3001\u94f6\u884c\u6d41\u6c34\u4e0d\u5b8c\u6574<\/strong>The<\/p>\n<p>\u5bf9\u8bc4\u7a0e\u800c\u8a00\uff0c<strong>\u4fdd\u7559\u610f\u89c1\u548c\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u90fd\u4f1a\u663e\u8457\u524a\u5f31\u62a5\u8868\u7684\u53ef\u4fe1\u5ea6<\/strong>\u3002\u7a0e\u52a1\u5c40\u53ef\u80fd\u4e0d\u91c7\u4fe1\u62a5\u8868\u5229\u6da6\uff0c\u8f6c\u800c\u91c7\u7528\u5176\u4ed6\u65b9\u5f0f\u8bc4\u5b9a\u5e94\u8bc4\u7a0e\u5229\u6da6\uff0c\u6216\u8981\u6c42\u8865\u5145\u89e3\u91ca\u4e0e\u4e3e\u8bc1\u3002<\/p>\n<h2>\u4e09\u3001\u6700\u5bb9\u6613\u89e6\u53d1&#8221;\u975e\u6807&#8221;\u610f\u89c1\u7684\u4e09\u79cd\u60c5\u5f62<\/h2>\n<p><strong>\u60c5\u5f62\u4e00\uff1a\u5355\u636e\u7f3a\u5931\u3002<\/strong> \u8fd9\u662f\u6700\u9ad8\u9891\u7684\u539f\u56e0\u3002\u8de8\u5883\u5356\u5bb6\u5e38\u89c1\u95ee\u9898\u662f\u5927\u91cf\u91c7\u8d2d\u65e0\u53d1\u7968\u3001\u5883\u5916\u8d39\u7528\u65e0\u51ed\u8bc1\u3001\u5e73\u53f0\u8d39\u7528\u53ea\u6709\u540e\u53f0\u622a\u56fe\u6ca1\u6709\u6b63\u5f0f\u7ed3\u7b97\u5355\u3002\u5f53\u4f1a\u8ba1\u5e08\u65e0\u6cd5\u6838\u5b9e\u6210\u672c\u771f\u5b9e\u6027\u65f6\uff0c\u53ea\u80fd\u51fa\u5177\u4fdd\u7559\u610f\u89c1\u3002<\/p>\n<p><strong>\u60c5\u5f62\u4e8c\uff1a\u94f6\u884c\u6d41\u6c34\u4e0d\u5b8c\u6574\u3002<\/strong> \u90e8\u5206\u4f01\u4e1a\u4f7f\u7528\u591a\u4e2a\u8d26\u6237\u3001\u7b2c\u4e09\u65b9\u6536\u6b3e\u5de5\u5177\u6216\u4e2a\u4eba\u8d26\u6237\u6536\u4ed8\u516c\u53f8\u7ecf\u8425\u6b3e\u9879\uff0c\u5bfc\u81f4\u94f6\u884c\u6d41\u6c34\u4e0e\u8d26\u9762\u4e0d\u7b26\u3002\u5ba1\u8ba1\u65f6\u65e0\u6cd5\u5b8c\u6210\u51fd\u8bc1\u4e0e\u6838\u5bf9\uff0c\u76f4\u63a5\u5bfc\u81f4\u8303\u56f4\u53d7\u9650\u3002<\/p>\n<p><strong>\u60c5\u5f62\u4e09\uff1a\u5173\u8054\u65b9\u5f80\u6765\u8bf4\u4e0d\u6e05\u3002<\/strong> 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\u5ba1\u8ba1\u51fa\u95ee\u9898\uff0c\u6839\u6e90\u901a\u5e38\u5728\u8bb0\u8d26\u73af\u8282\u3002\u5efa\u8bae\u6309\u6708\u6216\u6309\u5b63\u5ea6\u6574\u7406\u5355\u636e\uff0c\u800c\u4e0d\u662f\u5e74\u5e95\u4e00\u6b21\u6027\u4ea4\u7ed9\u4f1a\u8ba1\u5e08&#8221;\u51d1&#8221;\u3002\u5e74\u5e95\u8865\u8d26\u65f6\uff0c\u5f88\u591a\u539f\u59cb\u51ed\u8bc1\u5df2\u7ecf\u627e\u4e0d\u5230\u4e86\u3002<\/p>\n<p><strong>\u7b2c\u4e8c\uff0c\u628a\u8d44\u91d1\u6d41\u6536\u5f52\u5bf9\u516c\u3002<\/strong> \u4e2a\u4eba\u8d26\u6237\u6536\u53d6\u516c\u53f8\u7ecf\u8425\u6b3e\u9879\uff0c\u4e0d\u4ec5\u5f71\u54cd\u5ba1\u8ba1\uff0c\u5728CRS\u4e0e\u53cd\u6d17\u94b1\u6838\u67e5\u4e0b\u4e5f\u662f\u9ad8\u98ce\u9669\u884c\u4e3a\u3002\u5efa\u8bae\u6240\u6709\u7ecf\u8425\u6536\u652f\u8d70\u516c\u53f8\u8d26\u6237\uff0c\u5e76\u4fdd\u7559\u5b8c\u6574\u6708\u7ed3\u5355\u3002<\/p>\n<p><strong>\u7b2c\u4e09\uff0c\u5883\u5916\u8d39\u7528\u505a\u51ed\u8bc1\u5316\u3002<\/strong> 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