1. Accounting: Accountant's or auditor's judgment on financial or operative facts regarding an organization.
2. Law: (1) Attorney's written advice to a client on a particular question (called legal opinion, opinion of counsel, or opinion letter). (2) Judge's written explanation of a judgment in a lawsuit (called judicial opinion). Where a bench consists of three or more judges, a concurring opinion agrees with the majority opinion, and a dissenting opinion disagrees.