请精通财务的高手帮翻译一下，谢谢！

来源：百度知道 编辑：UC知道 时间：2024/07/08 00:29:45
（If he has problem with some (but material) part(s) of the financial statements, a qualified opinion is in order.） A qualified opinion does not necessarily imply that the accounting figure in question is false. As long as the auditor is not satisfied with the fair-presentation quality of any material financial, he should qualify his audit opinion with respect to that financial. For example, if the audit work on a subsidiary of the company, due to war, natural disaster, or some other reasons, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion on the consolidated financial statements.
只翻译第一句话就可以了，谢谢！

如果审计认为报表中某些部分（超过重要性水平）由于某些原因无法确认，应该出具保留性意见。保留意见并不一定意味着这些会计数字有假。

其实可以参看保留性意见审计报告的定义，就知道翻译了。

（如果一个人在报表的某些方面（不是关键的方面）无法确认，有一些保留性的意见存在是应该的。）保留意见并不一定意味着这些会计数字有假。

找到了原文，做了小小的修改