| 单词 | adverse opinion |
| 释义 | adverse opinion An opinion expressed by an auditor in an auditors' report to the effect that the financial statements do not give a true and fair view of the organization's activities. This situation usually arises if there is a disagreement between the auditor and the directors, and the auditor considers the effect of the disagreement is so material or pervasive that the financial statements are seriously misleading. Audit reports are covered by the Auditing Practices Board's Statement of Auditing Standard 600, 'Auditors' Reports on Financial Statements'. |
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