Auditor's Certificate

Auditor's certificate

See: Accountant's opinion.

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Auditor's Certificate

An auditor's statement that he/she has reviewed the financial statements of a company and believes that they are accurate, complete, and conform to Generally Accepted Accounting Principles. Most of the time, a publicly-traded company's annual report contains an auditor's certificate; it can be a matter of concern to investors when a report does not. Instead of a certificate, an 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 auditor's certificate is also called an accountant's opinion or simply an opinion.