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 classic literature ?
She felt that Edward stood very high in her opinion.
That," he returned, "is my deliberate opinion in this office.
Of philosophy I will say nothing, except that when I saw that it had been cultivated for many ages by the most distinguished men, and that yet there is not a single matter within its sphere which is not still in dispute, and nothing, therefore, which is above doubt, I did not presume to anticipate that my success would be greater in it than that of others; and further, when I considered the number of conflicting opinions touching a single matter that may be upheld by learned men, while there can be but one true, I reckoned as well-nigh false all that was only probable.
I clearly concur in opinion, in this particular, with a writer whom the celebrated Junius pronounces to be "deep, solid, and ingenious," that "the executive power is more easily confined when it is ONE";[2] that it is far more safe there should be a single object for the jealousy and watchfulness of the people; and, in a word, that all multiplication of the Executive is rather dangerous than friendly to liberty.
This is so much my opinion, that I am sorry to think how little likely my own eldest son, your cousin, Mr.
For in a desire to win quickly and to win much I can see nothing sordid; I have always applauded the opinion of a certain dead and gone, but cocksure, moralist who replied to the excuse that " one may always gamble moderately ", by saying that to do so makes things worse, since, in that case, the profits too will always be moderate.
My opinion is that the portrait must be flattering, my lord.
On this account, and because there are but few B-'s in the world, I would be as much ashamed of the world's good opinion as proud of your own.
For private opinion is more free; but opinion before others, is more reverent.
In my opinion perpetual peace is possible but- I do not know how to express it.
Look here," said Old Sharon; "I give you an opinion for your guinea; but, mind this, it's an opinion founded on hearsay--and you know as a lawyer what that is worth.
Socrates is of opinion that the more abstract or dialectical definition of figure is far better.