For example, if the audit work on a subsidiary of the company, due to war or natural disaster, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion accordingly on the related financial figures.
英
美
- 例如，公司在某國之子公司，由于戰爭或天災，查帳工作無(wú)法正常進(jìn)行，以致于審計師無(wú)從判斷該子公司報表的可信度。審計師會(huì )就此困難，對此部分的財務(wù)數字保留其意見(jiàn)。
