standard opinion

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.

standard opinion

Mentioned in ?
References in periodicals archive ?
She is totally the opposite to the standard opinion of that breed.
It is not your average standard opinion survey -- far from it
Treasury Department's Advisory Committee on the Auditing Profession recommended that the PCAOB undertake a project to consider modifying the auditor's opinion to improve the standard opinion (www.
Standard opinion was to see Orwell purely and simply as anti-communist.
From 1993 to 1999 the two authors, a historian and a social scientist, used standard opinion survey techniques to send questionnaires to thousands of randomly selected members of appropriate age cohorts in four German cities.
Perhaps the most controversial change from the former standard opinion was the elimination of the reference to consistent application of generally accepted accounting principles.
Although many read the unqualified or standard opinion noted above and comprehend what it means, there are some common myths about the standard report that need to be eliminated.
After all, the wording used in the standard opinion has passed the test of time and has been vetted by legal gurus to make it bulletproof, right?
Congressional Republicans listened to the rabble, drawing this rebuke from Weekly Standard opinion editor David Tell in 1991: "When the 'conservative street' is wrong, it should be corrected--or ignored" He fretted that Republicans were "flunking" a "yea-or-nay question concerning America's continued engagement with the rest of the world" and chided them for posing "ultimately unanswerable questions about 'exit strategy.
The standard opinion of the time was that markets required technocratic planning.

Full browser ?