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 ?
185) See Decker Brief for Petitioners, supra note 7, at 18-19.
201) Decker Brief for Petitioners, supra note 7, at 31-32 (emphasis omitted); see also Brief for Chamber of Commerce as Amicus Curiae Supporting Petitioners at 2, Decker 133 S.
Georgia-Pacific West Brief for Petitioners, supra note 7, at 3 ("This is an out-of-time, filed-m-the-wrong-court and against-the-wrong-defendant rule challenge for which jurisdiction is lacking.
See Decker Brief for Petitioners, supra note 7, at 32; Georgia-Pacific West Brief for Petitioners, supra note 7, at 51-52.
See Brief for Petitioners, supra note 254, at *17 ("The 'arrangement period' under Chapter XI is the equivalent of the post[-]petition/pre-confirmation period under the current Bankruptcy Code.
See Brief for Petitioners, supra note 254, at *41 (declining to argue that Section 1222(a)(2)(A) should extend to post-confirmation taxes).
Reply Brief for Petitioners, at *5, Boy Scouts of America v.
See Brief for Petitioners, supra note 26, at *4a (quoting the Boy Scouts of America Information for Parents).
See Brief for Petitioners, supra note 26, at *3a-4a (quoting the Boy Scouts of America Information for Parents).

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