Auditor's certificate

Auditor's certificate

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.
References in periodicals archive ?
He said the commission then requested the company to furnish the auditor's certificate regarding status of the financial statements (the time required for completion) and comply with other relevant requirements for filing the application.
It is now being presented with the auditor's certificate. This certifies that iCAS users can archive their electronically-stored business information in an audit-proof manner, in accordance with the applicable guidelines.
The event aimed to enhance the qualifications and efficiency of traffic safety specialists, equip them with the basics of traffic engineering and qualify them for obtaining traffic safety auditor's certificates.