auditor's opinion

Definition

Statement recorded in an auditor's report by the external auditor. It is of three major types: (1) Unqualified opinion indicates the auditor's endorsement of the accuracy and adequacy of the disclosed information and of the firm's financial picture presented by it. (2) Qualified opinion is not necessarily negative and may indicate a limited scope of examination, or that the auditor was unable to directly verify certain information (see auditor's qualified opinion for details). (3) Adverse opinion indicates serious problems with the audit, and can be very damaging in its effect on the firm's reputation and financial position. Also called accountant's opinion or audit opinion.

单词	auditor's opinion
释义	auditor's opinion Definition Statement recorded in an auditor's report by the external auditor. It is of three major types: (1) Unqualified opinion indicates the auditor's endorsement of the accuracy and adequacy of the disclosed information and of the firm's financial picture presented by it. (2) Qualified opinion is not necessarily negative and may indicate a limited scope of examination, or that the auditor was unable to directly verify certain information (see auditor's qualified opinion for details). (3) Adverse opinion indicates serious problems with the audit, and can be very damaging in its effect on the firm's reputation and financial position. Also called accountant's opinion or audit opinion.
随便看	necessaries necessary good necessary inference necessary party necessities necessity need need for achievement need for affiliation need-gap analysis need profiling needs analysis needs and wants needs assessment need satisfaction approach need satisfaction selling need to know negative account employer negative amortization negative amortization limit negative carry negative cash flow negative contributor negative convexity negative correlation