opinion

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Related to Opinioned: opinionated, opined

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
On 5 December 2006, during an interview with NDTV President Musharraf opinioned that Pakistan is prepared to give up her claim on Kashmir, also ready to give up her old demand for a plebiscite and forget all UN resolution if India accepts the four-point resolution of Kashmir dispute offered by him.
He also opinioned the medium term proposals include an insurance export risk policy may also be announced for this sector.
Speak out--These articles provide an opinioned statement/position regarding specific or general aspects of peer helping.
However, South Asia was still considered a least integrated region due to which it was way behind in economic progress, he opinioned.
The increase in petroleum prices would add to the rising trend of inflation and the cost of industrial production that is already under heavy pressure because of higher electricity and gas charges, Butt opinioned. ICCI President called for a review into petroleum prices as common man as well as industry is severely suffering due to this increase.
Government through continued dialogue process with the participation of public and private sectors representatives must evolve concrete solutions for sustainable development in the country, he opinioned. Speaking on the occasion, Asad Farid, Vice President, ICCI said that that the main objective of the Islamabad Chamber of Commerce and Industry was promotion of trade and industry and all available resources would be utilized for economic turnaround as the economic meltdown has now started taking its toll and everybody was suffering badly.
On contrary, Government was continued to give excuse of international oil price hike to justify high power prices being charged domestically, he opinioned.
Government should evolve an equitable and simplest taxation policy, which would ultimately increase the confidence of businessmen, he opinioned.
Alam opinioned that the foreigners hold short period training camps because their home structure (domestic) is strong and well organized but we are not like that.
There was also commonality of views and perceptions on all regional and global issues, he opinioned. He said that tourism is the main industry of Maldivess economy as about 700,000 visitors annually visit islands of this country and added that both countries could reap benefits by increasing bilateral cooperation in this area.
There was a dire need of immense cut in interest rate to create some room for improving the chances of economic recovery and to remove systemic risks for the financial sector as well, he opinioned. He said that the government had declared year 2010 as the Year of Industrial Revival but no relief was provided to ailing industry.