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opinion

   Also found in: Dictionary/thesaurus, Medical, Legal, Acronyms, Idioms, Encyclopedia, Wikipedia, Hutchinson 0.01 sec.
opinion
A Certified Public Accountant's written attestation as to the fairness of presentation of financial statements. Anything other than an opinion that the statements have been presented fairly is a matter of serious concern to investors. Also called accountant's opinion, auditor opinion. See also adverse opinion, clean opinion, disclaimer of opinion, qualified opinion, subject to opinion.


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