ˌqualified oˈpinion ( ˌqualified reˈport, less frequent )
noun
[] () used to show that an audit (= an official examination of the financial records of a company) is limited in some way, for example because the information provided was not complete or there is a problem 保留意见（由於所提供的资料不完整或存在问题等原因，审计在某些方面是有限的）ⓘ The words qualified opinion may be written on the front of the report qualified opinion 可写在报告的前面◆A qualified opinion may be issued when the scope of the auditor's examination was restricted. 当审计师的审查范围受到限制时，可能发布保留意见报告。