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1·CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.

涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。

2·Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.

审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。