opinion

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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.

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.
References in periodicals archive ?
There is a dire need of private sector investment in current crisis prevailing in our economy and SBP is using an inappropriate tool as of tight monetary policy to compensate for the government's borrowing for financing its current expenditures, he opinioned.
However, South Asia was still considered a least integrated region due to which it was way behind in economic progress, he opinioned.
The very opinioned "Street Corner Philosopher" tells it like it is with his out-there opinions and perspectives on the latest events and issues.
On contrary, Government was continued to give excuse of international oil price hike to justify high power prices being charged domestically, he opinioned.