មតិត្រឹមត្រូវតែលើកលែង៖ មតិរបស់សវនករដោយបញ្ជាក់ថា “លើកលែងតែ” ឬ “អាស្រ័យលើ” ផលប៉ះពាល់នៃបញ្ហាដែលទាក់ទងលើការលើកលែងចេញ។
Qualified opinion: an auditor’s opinion stating “except for” or “subject to” the effects of the matter to which the qualification relates.
More about Qualified opinion: AUDIT opinion that states, except for the effect of a matter to which a qualification relates, the FINANCIAL STATEMENTS are fairly presented in accordance with GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). The AUDITOR is required to qualify when there is a scope limitation.
👇 ស្វែងរកឯកសាររៀននិងការងារគ្រប់ប្រភេទនៅទីនេះ៖
👇 ស្វែងរកពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖