disclaimer of opinion financial definition of disclaimer of opinion. disclaimer of opinion finance term by the Free Online Dictionary.

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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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Clean Opinion Opinion	GAO's December 2007 disclaimer of opinion on the fiscal year 2007 accrual basis consolidated financial statements included a discussion of continuing control deficiencies related to the preparation of the CFS. Financial Audit: Material Weaknesses in Internal Control over the ... by General Accounting Office Reports & Testimony 110 states that the sufficiency and appropriateness of audit evidence are still a matter of professional judgment, but it re-emphasizes that if auditors are unable to obtain sufficient appropriate evidence, they should express a qualified opinion or a disclaimer of opinion. Assessing risk: AICPA's new risk assessment standards present a sea ... by Davis, A. Christine / California CPA He said its accounts presented "such fundamental problems" that he had to issue a disclaimer of opinion, because of the lack of audit evidence which he needed to reach an opinion on the truth and fairness of the accounts. Auditor's report criticises 'disregard by Daily Post (Liverpool, England)	Dirigisme Diritti di un beneficiario Diritto di diminio Diritto di reversibilita Diritto di sottoscrizione Diritto di voto Diritto inoppugnabile Dirks vs. SEC Dirty Float Dirty Price Dirty Stock Disabilities Disability Disability Income Insurance Disability Pension Disabled Person Disaster Area Loss Disavanzo inflazionistico disbursement Disbursement Float DISC discharge in bankruptcy Discharge of Bankruptcy Discharge of Lien disclaimer disclaimer of opinion Disclosure disclosure statement Discoccupazione Discontinued Operation Discontinued Operations discount Discount Arbitrage Discount Basis Discount Bond discount broker Discount Brokerage Firm Discount factor Discount Interest Discount Margin Discount Note Discount Payment Discount Period Discount Point discount points discount rate Discount securities discount security Discount Window Discount Yield Discounted Basis	Discipling Another to Love Jesus disciplining disciplining disciplining discipular discipular discipular discipulus discission discission discission needle discission needle discission needle discission needle discission-aspiration discission-aspiration discitis Discjockey Discjockey disclaim disclaim Disclaim in disclaim the responsibility for disclaimed disclaimed disclaimer disclaimer disclaimer disclaimer Disclaimer in Resume Applies disclaimer of opinion Disclaimers Disclaimers Disclaimers Disclaimers disclaiming disclaiming disclaims disclaims disclamation disclamation Disclame Disclaunder disclike disclimax disclimax disclination Discloak disclosable disclosable Disclosable Classified Military Information Statement disclose disclose disclose disclose intentionally disclose secrets disclose something secret disclose to disclosed disclosed disclosed judgment

GAO's December 2007 disclaimer of opinion on the fiscal year 2007 accrual basis consolidated financial statements included a discussion of continuing control deficiencies related to the preparation of the CFS.

Financial Audit: Material Weaknesses in Internal Control over the ... by General Accounting Office Reports & Testimony

110 states that the sufficiency and appropriateness of audit evidence are still a matter of professional judgment, but it re-emphasizes that if auditors are unable to obtain sufficient appropriate evidence, they should express a qualified opinion or a disclaimer of opinion.

Assessing risk: AICPA's new risk assessment standards present a sea ... by Davis, A. Christine / California CPA

He said its accounts presented "such fundamental problems" that he had to issue a disclaimer of opinion, because of the lack of audit evidence which he needed to reach an opinion on the truth and fairness of the accounts.

Auditor's report criticises 'disregard by Daily Post (Liverpool, England)

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