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 classic literature ?
Then I suppose that opinion appears to you to be darker than knowledge, but lighter than ignorance?
Then what remains to be discovered is the object which partakes equally of the nature of being and not-being, and cannot rightly be termed either, pure and simple; this unknown term, when discovered, we may truly call the subject of opinion, and assign each to its proper faculty, -the extremes to the faculties of the extremes and the mean to the faculty of the mean.
For this opinion has never been held, and never will be held, by any considerable number of persons; and those who are agreed and those who are not agreed upon this point have no common ground, and can only despise one another when they see how widely they differ.
Shall I return to your old argument about the opinions of men?
The doctrines of immortality and pre-existence are carried further in the Phaedrus and Phaedo; the distinction between opinion and knowledge is more fully developed in the Theaetetus.
He seems, like Aristophanes, to regard the new opinions, whether of Socrates or the Sophists, as fatal to Athenian greatness.
That," he returned, "is my deliberate opinion in this office.
said I, pressing him, for I thought I saw him near a loophole here; "but would that be your opinion at Walworth?
Among the opinions and voices in this immense, restless, brilliant, and proud sphere, Prince Andrew noticed the following sharply defined subdivisions of and parties:
This was the party of the elders, reasonable men experienced and capable in state affairs, who, without sharing any of those conflicting opinions, were able to take a detached view of what was going on at the staff at headquarters and to consider means of escape from this muddle, indecision, intricacy, and weakness.
My friends," replied Barbicane, "I did not undertake this journey in order to form an opinion on the past habitability of our satellite; but I will add that our personal observations only confirm me in this opinion.
If they had eighty-two wrong opinions," observed Charley, "I don't see how they could have any right ones.