{"id":78948,"date":"2023-03-25T23:44:52","date_gmt":"2023-03-25T15:44:52","guid":{"rendered":"https:\/\/www.interpreting.hku.hk\/glossary\/?p=78948"},"modified":"2023-03-25T23:44:53","modified_gmt":"2023-03-25T15:44:53","slug":"adverse-opinion-%e5%90%a6%e5%ae%9a%e6%84%8f%e8%a6%8b","status":"publish","type":"post","link":"https:\/\/www.interpreting.hku.hk\/glossary\/?p=78948","title":{"rendered":"adverse opinion \u5426\u5b9a\u610f\u898b"},"content":{"rendered":"\n<p>adverse opinion\u00a0<br>\u7e41:\u00a0\u5426\u5b9a\u610f\u898b<br>\u7c21:\u00a0\u5426\u5b9a\u610f\u89c1<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u76f4\u5230\u5e74\u5831\u51fa\u7210\uff0c\u745e\u4fe1\u5728\u5831\u544a\u627f\u8a8d2021\u53ca2022\u8ca1\u5e74\u7684\u8ca1\u52d9\u5831\u544a\u7a0b\u5e8f\u6709\u300c\u91cd\u5927\u7f3a\u9677\u300d\uff0c\u8a72\u5e74\u5831\u7531\u7f85\u5175\u54b8\u6c38\u9053\u6838\u6578\uff0c\u4f46\u7f85\u5175\u54b8\u6c38\u9053\u5c0d\u745e\u4fe1\u622a\u81f3\u53bb\u5e74\u5e95\u8ca1\u5831\u5167\u90e8\u63a7\u5236\u7684\u6709\u6548\u6027\u767c\u8868\u4e86\u300c<strong>\u5426\u5b9a\u610f\u898b<\/strong>\u300d\uff08adverse opinion\uff09\uff0c\u5230\u5e95\u9019\u5169\u5e74\u8ca1\u52d9\u5831\u8868\u4e0a\u7684\u300c\u9ed1\u6d1e\u300d\u6709\u591a\u5927\uff0c\u4ecd\u7136\u662f\u500b\u8b0e\u3002<\/p><\/blockquote>\n\n\n\n<p>\u767e\u5e74\u8001\u5e97\u745e\u4fe1\u300c\u9ed1\u6d1e\u300d\u591a\u5927\u4ecd\u662f\u8b0e\uff082023\u5e743\u670819\u65e5\uff09\u3002<strong>\u660e\u5831\u65b0\u805e\u7db2<\/strong>\uff0c\u53d6\u81ea<a href=\"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\">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<\/a><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Auditor PricewaterhouseCoopers (PwC) in the report included an &#8220;<strong>adverse opinion<\/strong>&#8221; on the effectiveness of the bank&#8217;s internal controls over its reporting but its statements &#8220;present fairly, in all material respects&#8221; the financial position of the bank in 2020 through 2022.<\/p><\/blockquote>\n\n\n\n<p>Credit Suisse flags &#8216;material weaknesses&#8217; in reporting, outflows not reversed (2023, Mar 15).<em>\u00a0Reuters.\u00a0<\/em>Retrieved from<a href=\" https:\/\/www.reuters.com\/business\/finance\/credit-suisse-says-outflows-have-stabilized-not-reversed-2023-03-14\/\"> https:\/\/www.reuters.com\/business\/finance\/credit-suisse-says-outflows-have-stabilized-not-reversed-2023-03-14\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>adverse opinion<br \/>\n\u7e41: \u5426\u5b9a\u610f\u898b<br \/>\n\u7c21: \u5426\u5b9a\u610f\u89c1<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[68,80,67,84],"tags":[],"class_list":["post-78948","post","type-post","status-publish","format-standard","hentry","category-all-terms-","category-business-economy-and-finance-","category-international-news-","category-miscellaneous-terms-"],"_links":{"self":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/78948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=78948"}],"version-history":[{"count":1,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/78948\/revisions"}],"predecessor-version":[{"id":78949,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/78948\/revisions\/78949"}],"wp:attachment":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=78948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=78948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=78948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}