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 ?
HyperLaw intends to offer all United States Supreme Court opinions from 1954 to the present on one CD-ROM.
While Congress has not used this power since the Civil War period, it is clear from the 1869 case of Ex Parte McCardle, and from numerous statements in Supreme Court opinions, that Article III, Section 2, means what it says.
In Metrocorp, a concurring opinion noted that "in analyzing costs allegedly incurred in connection with the acquisition or creation of a capital asset, three Courts of Appeals have reversed all or part of recent Tax Court opinions," referring to A.
Subscribers will monitor newly issued court opinions on biotechnology and stay informed of ongoing congressional debates, hearings, and proposals, new laws and amendments," Spranger said.
The Law Reporter is published bimonthly and each issue carries over 300 summaries of state court opinions, legislation and regulations, as well as original articles on such topics as employment, ADA, education, civil and criminal commitment and incompetancy, services and Social Security.
Given the conference report's express recognition of differing court opinions, the acknowledgment of the pending Supreme Court decision in O'Gilvie and the explicit statement that no inference is intended as to the proper interpretation of prior law, O'Gilvie puts a taxpayer at significant risk if he or she received punitive damages in open tax years.
Drawing primarily on state statutes and appellate court opinions, as well as state and regional law journals, state bar association reports, and the collections of the southern lawyers and judges, the book not only examines an extraordinary range of topics relating to domestic relations - from incest, miscegenation, illegitimacy, and rape to child custody, guardianship, and adoption - but also vividly reconstructs nineteenth-century southern legal culture.
The Justia Federal District Court Opinions and Orders database enables users to search the full-text of opinions and orders, as well as browse decisions by venue, type of lawsuit and judge.
In many cases that I have investigated for the purpose of my court opinions and testimony, I find many ``former gangsters'' who have matured out of their early gang behavior, are working, have families with children and are leading law-abiding lives.
Links to important Federal and court opinions on tax issues, as well as to rulings and regulations affecting specific industries.
com (Van Buren, AR) has released LOIS Federal District Court Opinions and LOIS Bankruptcy Court Collection via the Internet.
The web version also offers weekly e-mail updates covering litigation and regulatory activity in the pensions and benefits field, Compensation Planning Series Portfolios, and full text of federal and state court opinions regarding benefits.