accountant's opinion

(redirected from Statement of Opinion)

Accountant's opinion

A signed statement from an independent public accountant after examination of a firm's records and accounts. The opinion may be unqualified or qualified. See: Qualified opinion.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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

accountant's opinion

See 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 ?
'It was an answer to a question; it was a statement of opinion on his chances of success.
"Statement of Opinion officers have given a report estimating the 10 plants have a potential value of PS6,600 if sold as deals."
Baghdad, Iraq (NINA) - The National Coalition (Watania) led by Vice President Iyad Allawi confirmed its respect and full commitment to the decision of the Federal Court and the statement of opinion issued on the interpretation of the constitutional provisions concerning the timing of the elections, calling for the presidency of the Supreme Judicial Council to develop mechanisms, in consultation with Presidency of the Council of Representatives, on the supervision of the judiciary of the elections.
(6) The statement of opinion could imply something about how the belief was formed that might be untrue, or it could imply that certain facts do not exist when in fact they do.
AMs at the National Assembly in Cardiff have been lining up to support Jade, with 20 signing a "Statement of Opinion" by Delyn AM Hannah Blythyn to recognise her achievements, her pride in Wales and Flint and to wish her well.
People's opinions inherently have a possibility of being false, according to the Court, and the decision stated that "because a statement of opinion admits the possibility of error, such a statement remains true--and thus is not an 'untrue statement of ...
From the Court's opinion: "Thus, if a registration statement omits material facts about the issuer's inquiry into or knowledge concerning a statement of opinion, and if those facts conflict with what a reasonable investor would take from the statement itself, then Section 11's omissions clause creates liability."
I must take issue with your statement, "Both the Cub and the Champ have an appallingly unsafe tank location." I believe that this is a statement of opinion that is not supported with either test or statistical data.
FURTHER READING: Truth may be a subjective matter in Supreme Court case Omnicare: The other securities case directors and officers should be worried about SCOTUS tackles when a statement of opinion is actionable under the 1933 Act
A statement of opinion tabled by AMs from the three opposition parties - the Tories' Russell George, Plaid's Llyr Gruff-ydd and the Liberal Democrats William Powell - also calls major planning applications and development plans to be weighed up for their impact on Welsh.
A statement of opinion on the subject, raised by former social services deputy minister Gwenda Thomas, has been backed by a cross-party group of AMs, including Tory, Plaid, Labour and Lib Dems members.
Earlier last week, the suspects currently in jail concluded their defense against the prosecutor's statement of opinion. A few more suspects have yet to testify.

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