except for opinion

except for opinion
учет заключение [мнение\] аудитора с оговорками (заключение аудитора с указанием на то, что он не смог проверить некоторые части отчетности компании по причине того, что ему не была предоставлена соответствующая документация или на него были наложены какие-л. ограничения со стороны руководства организации)
See:

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"за исключением": один из двух видов квалифицированных заключений аудитора, согласно которому финансовая отчетность дает в целом достоверную картину финансового положения компании, за исключением тех или иных отдельных моментов; см. "subject to" opinion.
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Мнение 'с оговоркой'
. Мнение аудитора, отражающее тот факт, что аудитор не в состоянии провести проверку определенных сфер деятельности компании, в силу ограничений, налагаемых руководством, или иных условий вне контроля аудитора . Инвестиционная деятельность .

Англо-русский экономический словарь.

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Смотреть что такое "except for opinion" в других словарях:

  • Except for opinion — An auditor s opinion reflecting the fact that the auditor was unable to audit certain areas of the company s operations because of restrictions imposed by management or other conditions beyond the auditor s control. The New York Times Financial… …   Financial and business terms

  • except for opinion — An auditor s opinion ( auditor s report) reflecting the fact that the auditor is unable to audit certain areas of the company s operations because of restrictions imposed by management or other conditions beyond the auditor s control. Bloomberg… …   Financial and business terms

  • except for — with the exception of A qualification by an auditor stating that the financial statements of the company audited give a true and fair view ‘except for’ the effects of any adjustments that might have been found necessary, had a limitation of scope …   Accounting dictionary

  • opinion — A document prepared by an attorney for his client, embodying his understanding of the law as applicable to a state of facts submitted to him for that purpose; e.g. an opinion of an attorney as to the marketability of a land title as determined… …   Black's law dictionary

  • opinion — opinion, view, belief, conviction, persuasion, sentiment are comparable when they mean a more or less clearly formulated idea or judgment which one holds as true or valid. An opinion is a more or less carefully thought out conclusion concerning… …   New Dictionary of Synonyms

  • Opinion of Islamic scholars on Jihad — Part of a series on Aqidah …   Wikipedia

  • CIA influence on public opinion — At various times, under its own authority or in accordance with directives from the President or White House/National Security Council staff, the Central Intelligence Agency has attempted to influence domestic and international public opinion,… …   Wikipedia

  • CONFLICT OF OPINION — (Heb. מַחֲלֹקֶת, maḥaloket; Aram. pelugta; Palestinian Aram. taflugta). General Rarely did a view in the Talmud go unchallenged, since every talmudic scholar was entitled to his own opinion, even if it conflicted with that of his greatest… …   Encyclopedia of Judaism

  • public opinion — the collective opinion of many people on some issue, problem, etc., esp. as a guide to action, decision, or the like. [1560 70] * * * Introduction       an aggregate of the individual views, attitudes, and beliefs about a particular topic,… …   Universalium

  • United Nations Partition Plan for Palestine — UN General Assembly Resolution 181 (II) Date: November 29 1947 Meeting no.: 128 …   Wikipedia

  • qualified opinion — An external auditor’s opinion that, except for a stated limitation, an entity’s financial statements conform with *Generally Accepted Accounting Principles, and offer a *fair presentation of the entity’s financial position, the results of its… …   Auditor's dictionary


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