auditor's disclaimer of opinion
Definition
Statement by auditors that they do not express an opinion on the financial position of a firm because (1) they have not completed an examination of its accounts, or (2) the examination is not broad enough in scope to enable them to form an opinion. See also adverse opinion and qualified opinion.
Mentioned in these definitions
Popular 'Accounting & Auditing' Terms
auditor's disclaimer of opinion in the news
Loading...
This content can be found on the following page:
http://www.businessdictionary.com/definition/auditor-s-disclaimer-of-opinion.html
