拒絕表示意見
disclaimer of opinion
由審計員表示無法語句來表達對提供的財務報表的公允性和無力的原因發表意見。審核員需要取決於範圍限制放棄。
Statement by an AUDITOR indicating inability to express an opinion on the fairness of the FINANCIAL STATEMENTS provided and the reason for the inability. The auditor is required to disclaim depending on the limitation in scope.