Accountant's Opinion -- Statement certified by a non-partisan public accountant following the scrutiny of the books and records of an organization. Accountant's opinion is a vital source of assurance to an investor or loaner since it is based on a lot of discretion. The opinion may be qualified or unqualified as determined by the compass of the audit and the auditor's judgment on the accuracy of information. Qualified assessments may not always be negative but they merit examination.
Also called auditor's certificate.
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