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 periodicals archive ?
(107.) Brief for Petitioner, supra note 62 (citing Marc Rysman & Julian Wright, The Economics of Payment Cards, at 16 (Nov.
(113.) See Brief for Petitioner, supra note 62, at 6 ("[O]nly about 40[%] of the lowest-income quintile of Americans owns a credit card versus 97[%] of households earning over $120,000 per year.").
(77) See Brief for Petitioner Graham, supra note 43, at 36-43; Brief for the APA, supra note 8, at 22-27; Brief for the AMA, supra note 8, at 16-24; Brief for Respondent at 15-24, Roper v.
See Brief for Petitioner Graham, supra note 43, at 6-8 (describing statutes under which Graham might have been sentenced).
(280.) Brief for Petitioner at 21, United States v.
(241.) Brief for Petitioners at * 25-* 26 Tilton v.
(180) Brief for Petitioners at 28-31, Helvering, 301 U.S.
(188) Brief for Petitioners at 31, Helvering, 301 U.S.
(162) Decker Brief for Petitioners supra note 7, at 32, Georgia-Pacific West Brief for Petitioners supra note 7, at 52.

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