Except for opinion

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Except for opinion

An auditor's opinion reflecting the fact that the auditor is unable to audit certain areas of the company's operations because of restrictions imposed by management or other conditions beyond the auditor's control.

Except for Opinion

An auditor's statement that he/she is unable to render an opinion about a company's finances, or a portion thereof, because regulatory or managerial encumbrances prevented a full investigation.
References in periodicals archive ?
Except for opinions issued with respect to listed transactions or transactions with the principal purpose of avoiding or evading taxes, practitioners can opt out of the requirements of Circular 230, Section 10.