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 ?
Specifically, we look at lower court compliance, using data from Shepard's citations on how lower courts treat Supreme Court opinions. (28) We examine whether the lower courts treated the Supreme Court's opinion positively, negatively, or neutrally, an approach now standard in compliance studies.
The new electronic pool for distributing Supreme Court opinions is also going to create temptations similar to those that broadcast news organizations have found hard to resist as pooled video and audio of news events have been more frequently piped in to them.
The study highlights what the author calls the justicesAE use of collaborative rhetorical inventions in Supreme Court opinions, which combine various types of sources such as legal precedents, judicial philosophy, and amicus briefs, as well as their use of various arguments about race and the role of the public university.
Editorial includes information on tire recalls, tread separations, complaints, pleadings, briefs, class actions, settlements, court opinions, Judgments and appeals relating to present and past tire defect cases.
The newsletter will include summaries of developments in liability law from courts across the country, as well as reprints of court opinions and pleadings.
Two German court opinions have addressed the phenomenon where individuals purchase internet domain names of companies, such as www.acme.com, to later sell them to the company at a high price.
Federal court, Jurisline's antitrust, copyright, and Lanham Act claims against Reed Elsevier Inc., which were centered on Reed Elsevier's LEXIS databases of court opinions and statutes, were dismissed with prejudice, thus Jurisline may not raise this issue against Reed Elsevier in court again.
The author of one of the more significant court opinions on corporate tax shelters -- ACM Partnership v.
Legal scholars and journalists (even and especially those of a left-liberal persuasion) generally agree both on the increased salience of textual arguments in Supreme Court opinions and on the signal importance of this trend.
Some offer searchable databases; others provide court opinions by date of decision.
In his relevant Court opinions, most of them (happily) still dissents, he has favored government-sponsored devotions in public schools, coercing tax-payers to fund sectarian private schools, and the intrusion of the fundamentalist doctrine of creationism in public-school science classes, while opposing freedom of conscience for women dealing with problem pregnancies.