qualified opinion
noun [ C, usually singular ]
ukus(also qualified report) ACCOUNTING
a statement by an auditor (= someone whose job is to officially examine accounts) that the information in a company's accounts is generally correct but is limited in some way, for example because the information is not shown in a way that the auditor agrees with:
Before expressing a qualified opinion an auditor should always try to resolve problems with the management of the organization concerned.
Compare
adverse opinion
clean opinion