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第一条 为进一步提高上市公司信息披露质量,规范同上市公司非标准无保留审计意见及涉及事项有关的信息披露行为,保护投资者合法权益,根据《中华人民共和国公司法》、《中华人民共和国证券法》,制定本规定。 第二条 本规定所称非标准无保留审计意见是指注册会计师出具的除标准无保留审计意见外的其他类型审计意见,包括带解释性说明的无保留意见、保留意见(含带解释性
Article 1 In order to further improve the quality of information disclosure of listed companies, standardize the information disclosure of non-standard unqualified auditing opinions and related issues of listed companies and protect the legitimate rights and interests of investors, according to the Company Law of the People’s Republic of China, the People’s Republic of China Securities Law ", enacted this regulation. Article 2 The non-standard unqualified audit opinion referred to in these Provisions refers to other types of audit opinions issued by certified public accountants, including standard unqualified auditors’ opinions, including unqualified opinions with explanatory notes, reserved opinions (including explanatory notes