disclaimer of opinion


disclaimer of opinion
отказ от выражения мнения

(см. audit opinion - мнение аудиторов)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • disclaimer of opinion — A statement made by an auditor to the effect that a limitation on the scope of the audit report is so material that he or she has not been able to obtain sufficient evidence to support an opinion on the financial statements. See: audit opinion,… …   Accounting dictionary

  • Disclaimer of opinion — An auditor s statement disclaiming any opinion regarding the company s financial condition. The New York Times Financial Glossary …   Financial and business terms

  • disclaimer of opinion — An auditor s statement that does not express any opinion regarding the company s financial condition. Bloomberg Financial Dictionary …   Financial and business terms

  • disclaimer opinion — Disclaimer opinion: The CPA is unable to render an opinion on the financial statements due to insufficient competent evidential matter …   Black's law dictionary

  • disclaimer opinion — Disclaimer opinion: The CPA is unable to render an opinion on the financial statements due to insufficient competent evidential matter …   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

  • disclaimer — An external auditor’s judgment that it is impossible to give an *audit opinion on an entity’s *financial statements. Disclaimers are issued when an auditor is faced with the following types of problems: (i) insufficient *audit evidence, (ii)… …   Auditor's dictionary

  • 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

  • disclaimer opinion — An opinion letter accompanying audited financial statements in which the CPA states that he or she cannot express an opinion because of limitations in either the scope of the audit and/or because of uncertainties about the future which either… …   Financial and business terms

  • audit opinion — An opinion contained in an auditors report. It expresses a view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or… …   Accounting dictionary

  • 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