- qualified opinion
- квалифицированное заключение, квалифицированное мнение
Большой англо-русский и русско-английский словарь. 2001.
qualified opinion
Смотреть что такое "qualified opinion" в других словарях:
qualified opinion — Term used to describe the opinion letter accompanying audited financial statements in which the CPA reports the same information as in the unqualified opinion with one or more additions. The additional information describes either (1) one or more … Financial and business terms
qualified opinion — An external auditor’s opinion that, except for a stated limitation, an entity’s financial statements conform with *Generally Accepted Accounting Principles, and offer a *fair presentation of the entity’s financial position, the results of its… … Auditor's dictionary
Qualified Opinion — A statement written upon the front page of an audit done by a professional auditor. A qualified opinion suggests that the information provided was limited in scope and/or the company being audited has not maintained GAAP accounting principles.… … Investment dictionary
qualified opinion — A statement in an audit report accompanying financial statements which expresses exceptions or qualifications to certain items in financial statements + Qualified opinion: The financial statements are presented fairly in accordance with GAAP… … Black's law dictionary
opinion — UK US /əˈpɪnjən/ noun ► [C] a thought or belief about something or someone: an opinion on sth »What s your opinion on Britain joining the Euro? have/hold an opinion »She has strong opinions on how people should dress for work. express/give your… … Financial and business terms
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
qualified audit report — An auditors report in which some qualification of the financial statements is required because (a) the auditor feels there is a limitation on the scope of the audit examination or (b) the auditor disagrees with the treatment or disclosure of a… … Accounting dictionary
qualified — adjective a) Meeting the standards, requirements, and training for a position. Assuming that I have all the information, my qualified opinion is that your plan will work. b) Restricted or limited by conditions. Ant: unqualified … Wiktionary
Qualified immunity — is a doctrine in U.S. federal law that arises in cases brought against state officials under 42 U.S.C. Section 1983 and against federal officials under Bivens v. Six Unknown Named Agents, 403 U.S. 388 (1971). Qualified immunity shields government … Wikipedia
opinion, expert — n. A statement made by an expert explaining his or her evaluation of facts from a qualified perspective. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
