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单词 adverse opinion
释义

adverse opinion

Definition
Independent auditor's written view (with supporting reasons) that the financial statements of an organization (1) do not fairly present its actual financial position, (2) are not in conformity with the provisions GAAP and/or, (3) the required information was either not disclosed, or (if disclosed) was inadequately disclosed or was inaccurate. Also called auditor's adverse opinion.
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更新时间:2025/1/22 22:57:13