adverse opinion


adverse opinion
неблагоприятное мнение

English-Russian dictionary of geology. 2011.

Смотреть что такое "adverse opinion" в других словарях:

  • adverse opinion — An external auditor’s opinion that an entity’s financial statements do not conform with *Generally Accepted Accounting Principles, or do not offer a *fair presentation of the entity’s financial position, the results of its operations, or changes… …   Auditor's dictionary

  • adverse opinion — An accounting term used in connection with the issuance of audited financial statements. An adverse opinion states that the entity s financial statements do not present fairly the financial position, results of operations, and changes in… …   Black's law dictionary

  • adverse opinion — An accounting term used in connection with the issuance of audited financial statements. An adverse opinion states that the entity s financial statements do not present fairly the financial position, results of operations, and changes in… …   Black's law dictionary

  • Adverse Opinion — A professional opinion made by an auditor indicating that a company s financial statements are misrepresented, misstated, and do not accurately reflect its financial performance and health. Adverse opinions are usually given after an auditor s… …   Investment dictionary

  • adverse opinion — An opinion letter accompanying audited financial statements in which the CPA reports that the financial statements do not fairly present the financial position or the results of operations in conformity with GAAP. American Banker Glossary An… …   Financial and business terms

  • adverse opinion — An opinion expressed 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 when there is a disagreement between the auditor and the… …   Big dictionary of business and management

  • adverse opinion — noun an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States •… …   Useful english dictionary

  • adverse opinion — An opinion expressed 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 when there is a disagreement between the auditor and the… …   Accounting dictionary

  • adverse, averse — Adverse means opposed, contrary, hostile. Averse means reluctant and unwilling and implies a holding back because of distaste or dislike. The employees had an adverse opinion of the company plan. The company treasurer is averse to lending money… …   Dictionary of problem words and expressions

  • opinion — A document prepared by an attorney for his client, embodying his understanding of the law as applicable to a state of facts submitted to him for that purpose; e.g. an opinion of an attorney as to the marketability of a land title as determined… …   Black's law dictionary

  • opinion letter — Letter issued by a certified public accountant to accompany financial statements. The opinion letter has two parts. One describes the scope of the accountant s work in the preparation and testing, if any, related to the preparation of the… …   Financial and business terms


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