关于浙江省 2019注会成绩复核，你了解多少

　（1）保留意见审计报告。存在影响重大但不具有广泛性的披露错报。
　　（2）无法表示意见的审计报告。因为乙公司存在多项不确定事项，注册会计师无法就管理层采取的措施获取充分适当的证据证明其能够有效改善乙公司的持续经营能力。
　　（3）带其他事项段的无保留意见审计报告。应当在其他事项段中说明对应数据未经审计，且2017年的错报已经进行了更正，不会对本期审计意见产生影响。
　　（4）无法表示意见的审计报告。因为管理层不提供按照适用的财务报告编制基础编制财务报表并使其公允反映的责任，这对财务报表的影响是广泛的，注册会计师无法获取充分、适当的审计证据，应发表无法表示意见的审计报告。
　　（5）否定意见的审计报告。该错报单独对财务报表的影响重大且具有广泛性。
　　[Answer]
　　（1）Qualified audit report. There are significant but not extensive disclosure misstatements.
　　（2）An audit report with a disclaimer of opinion. Because there are many uncertainties in Company B, CPAs are unable to obtain sufficient and appropriate evidences on the measures taken by management to prove that they can effectively improve the sustainability of Company B.
　　（3） Qualified audit report with other-matter paragraphs. The content of the other matter paragraph shall state the corresponding data have not been audited and the misstatement of 2017 has been corrected, which will not affect the audit opinion of the current period.
　　（4）An audit report with a disclaimer of opinion. Because the management does not provide the applicable basis for the preparation of financial statements that cannot certify the fair-presentation quality of the financial statements, this has a wide impact on the financial statements. The certified public accountants are unable to obtain sufficient and appropriate audit evidence and should issue the audit report with a disclaimer of opinion.
　　（5）A audit report with an adverse opinion. The auditor shall express an adverse opinion when the auditor concludes that misstatements, individually or in the aggregate, are both material and pervasive to the financial statements.

债务人不履行到期债务或者发生当事人约定的实现抵押权的情形，抵押权人可以与抵押人协议以抵押财产折价或者以拍卖、变卖该抵押财产所得的价款优先受偿。协议损害其他债权人利益的，其他债权人可以在知道或者应当知道撤销事由之日起一年内请求人民法院撤销该协议。