adverse opinion 否定意見

adverse opinion 
繁: 否定意見
簡: 否定意见

直到年報出爐，瑞信在報告承認2021及2022財年的財務報告程序有「重大缺陷」，該年報由羅兵咸永道核數，但羅兵咸永道對瑞信截至去年底財報內部控制的有效性發表了「否定意見」（adverse opinion），到底這兩年財務報表上的「黑洞」有多大，仍然是個謎。

百年老店瑞信「黑洞」多大仍是謎（2023年3月19日）。明報新聞網，取自https://news.mingpao.com/pns/%E5%9C%8B%E9%9A%9B/article/20230319/s00014/1679159591521/%E7%99%BE%E5%B9%B4%E8%80%81%E5%BA%97%E7%91%9E%E4%BF%A1%E3%80%8C%E9%BB%91%E6%B4%9E%E3%80%8D%E5%A4%9A%E5%A4%A7%E4%BB%8D%E6%98%AF%E8%AC%8E

Auditor PricewaterhouseCoopers (PwC) in the report included an “adverse opinion” on the effectiveness of the bank’s internal controls over its reporting but its statements “present fairly, in all material respects” the financial position of the bank in 2020 through 2022.

Credit Suisse flags ‘material weaknesses’ in reporting, outflows not reversed (2023, Mar 15). Reuters. Retrieved from https://www.reuters.com/business/finance/credit-suisse-says-outflows-have-stabilized-not-reversed-2023-03-14/