编制和公允列报财务报表请问公允列报是
fair presentation公允列报/公允表达.<br />When an auditor cannot certify the fair presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter.<br />当审计师无法确证公司的财务报表具有公正表达性时,他将视其严重程度,签发保留意见或反面意见。