disclaimer of opinion
11adverse 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… …
12adverse 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… …
13adverse 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… …
14audit opinion — An auditor’s conclusion on the extent to which *audit evidence refutes or confirms an *audit objective. *Independence is considered to be central to the credibility of audit opinions, especially in the context of an external audit: An auditor’s… …
15qualified 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… …
16unqualified opinion — An external auditor’s opinion that an entity’s *financial statements conform with *Generally Accepted Accounting Principles, and offer a *fair representation of the entity’s financial position, the results of its operations, and changes in cash… …
17Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
18АУДИТ — AUDITСистематический процесс объективного получения и оценки компетентным независимым лицом материалов об указанной юр. организации, предприятии, обществе для определения и составления отчета о соответствии между заявленными экон. мероприятиями,… …
19except for — with the exception of A qualification by an auditor stating that the financial statements of the company audited give a true and fair view ‘except for’ the effects of any adjustments that might have been found necessary, had a limitation of scope …
20qualified 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… …
