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单词 disclaimer of opinion
释义

disclaimer of opinion

Definition
Statement by auditors that they do not express an opinion on the financial position of a firm because (1) they have not completed an examination of its accounts, or (2) the examination is not broad enough in scope to enable them to form an opinion. See also adverse opinion and qualified opinion. Also called auditor's disclaimer of opinion.
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更新时间:2025/3/10 5:25:44