accountant's opinion

(redirected from Auditor's Reports)

Accountant's opinion

A signed statement from an independent public accountant after examination of a firm's records and accounts. The opinion may be unqualified or qualified. See: Qualified 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.

accountant's opinion

See opinion.
References in periodicals archive ?
association of investment managers has recognized in an annual awards ceremony the most innovative auditor's reports.
ASIC has cancelled the Australian financial services (AFS) licence of NSW-based company Smart Trader International Pty Ltd (AFS 475277) for failing to lodging its financial statements and auditor's reports for a period of three years.
include in auditor's reports information about the auditor's independence, tenure, and evaluation of "other information" outside the financial statements; and
Exhibit B: Illustrations of Auditor's Reports on a Single Financial Statement and a Specific Element of a Financial Statement/A26
The American Institute of Certified Public Accountants (AICPA) provides standardized language for use in auditor's reports.
The Company confirms that there were no reservations in the Former Auditor's reports in connection with:
Mackellar's AFS licence has been suspended from 31 October 2017until 30 April 2018for failing to lodge financial statements and auditor's reports for a period of two years.
I believe that auditor's reports should be as clear, concise, and to the point as possible.
31, 2001, 2002 and 2003, including the auditor's reports thereon, and subsequent interim periods and any earnings releases, should not be relied upon until the completion of the audit of such corrections and the issuance by the Company of corrected and restated financial statements for 2001 and subsequent periods.
SIC has suspended the Australian financial services (AFS) licence of NSW-based Divitiarum Audax Pty Limited ('Divitiarum Audax') from 8 May 2017 for failing to lodge financial statements and auditor's reports for a period of four years.
Management must now submit the reporting package within 30 days after receiving the auditor's reports or within 9 months after the end of the period audited, whichever is earlier.
Bank affiliation accounted for some of the difference noted in user reactions to the auditor's reports.