Auditor's Certificate

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Auditor's certificate

See: Accountant's opinion.

Accountant's Opinion

An auditor's statement that he/she has reviewed the financial statements of a company and believes that they are accurate, complete, and in accordance with Generally Accepted Accounting Principles. Most of the time, a publicly-traded company's annual report contains an accountant's opinion; a report without one can be a matter of concern to investors. Instead of an accountant's opinion, the auditor may issue a qualified opinion, stating that the auditor is unable to render a full opinion about a company's finances, or a portion thereof, because the company's accounting does not meet the Generally Accepted Accounting Principles, or because the information was for some reason incomplete. An accountant's opinion is also called an auditor's report, a clean opinion, or simply an opinion.

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Institute of Internal Auditors			Last year, fewer than 100 out of perhaps 2,000 bookmakers paid the levy and, with the exception of Ladbroke, William Hill, Coral and the Tote, who all volunteered auditor's certificates of turnover, there was no way of knowing what proportion of turnover contributing bookmakers were actually paying. Under the Microscope: Why bookies can choose not to help by The Racing Post (London, England)			Audit Cycle Audit Department Audit Fee Audit Guide Audit Program Audit Risk Audit Software Audit Test Audit Trail Auditability Auditar Audited Statement Auditeur Auditeur externe Auditeur interne Auditing Evidence Auditing Firm Auditing Procedure Auditing Standards Auditing Standards Board Audition Auditor Auditor externo Auditor interno auditor opinion Auditor's Certificate Auditor's Report Auditoria Auditoria anual Auditoria externa Auditoria interna Auditoria preliminar Auf sicht Auftragsbestatigung Aumento della contingenza Aumento di capitale Aunt Millie Aurar Ausfuhrkredit-Gesellschaft Austerity Austerity Measure Austral Australasia Australia Group Australian Dollar Australian Dollar Area Australian Kangaroo Australian Pound Australian Securities and Investments Commission Australian Securities Exchange Australian Stock Exchange			auditioned auditioner auditioning auditioning auditioning auditioning auditioning auditions auditions auditions auditions auditions auditive auditognosis auditor auditor auditor auditor auditor auditor Auditor externo Auditor General Auditor General Auditor General for Scotland Auditor General of the Army Auditor General of the Navy Auditor interno auditor opinion Auditor report auditor trail Auditor's Certificate Auditor's Certificates Auditor's Real Estate Information System Auditor's Remuneration Auditor's report Auditor's Reports Auditor-General of South Africa auditoria auditoria auditoria Auditoria anual Auditoria externa Auditoria interna Auditoria preliminar Auditoría Superior de la Federación Auditorial Auditorial Auditorial Auditorial auditorium auditorium auditorium auditorium Auditorium Maximum auditorium plan auditorium seating Auditorium Theatre of Roosevelt University auditoriums auditoriums Auditors Auditors

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