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disclaimer of opinion

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Disclaimer of opinion
An auditor's statement that does not express any opinion regarding the company's financial condition.
disclaimer of opinion
The statement of a Certified Public Accountant that an audit opinion cannot be rendered because of limitations on the extent of the examinations. Compare clean opinion.
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The company said that the reports of its former auditor didn't have any adverse opinion or disclaimer of opinion and there were no disagreements between it and the former auditor.
BRIEFCASE HOMESTORE MAKES CHANGE IN AUDITOR by Daily News (Los Angeles, CA)
In the comptroller's report I found the disclaimer of opinion along with related discussion about the material deficiencies and other issues causing such a report.
Read the financials. (Sound Off) by Mozzetti, Ben, Jr. / California CPA
The reports of Ernst & Young on the Company's financial statements for the fiscal years ended August 31, 2006, and August 31, 2005, did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.
Shaw Announces Change in Public Accountants by Business Wire
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