auditor's opinion

auditor's opinion
ауд. аудиторский [ревизионный\] отчет, отчет аудитора, заключение (внешнего) аудитора [ревизора\], аудиторское заключение, акт ревизии, отчет о результатах ревизии (заключение внешнего аудитора о соответствии отчетности компании требованиям законодательства о бухгалтерском учете и реальному положению дел в компании за определенный период; выполняется аудитором в соответствии с общепринятыми стандартами аудита)

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мнение аудитора: часть отчета аудитора относительно соответствия финансовой отчетности компании общепринятым правилам бухгалтерского учета и предшествующим учетным данным; = accountant's opinion; см. auditor's certificate;
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заключение ревизора
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Аудиторское мнение
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "auditor's opinion" в других словарях:

  • Auditor's Opinion — A certification that accompanies financial statements and is provided by the independent accountants who audit a company s books and records and help produce the financial statements. The auditor s opinion will set out the scope of the audit, the …   Investment dictionary

  • auditor’s opinion — auditoriaus išvada statusas Aprobuotas sritis auditas apibrėžtis Dokumentas, kuriame atestuotas auditorius, kitos valstybės narės auditorius arba valstybės ne narės auditorius, be kitų privalomų dalykų, pareiškia savo nuomonę apie audituotus… …   Lithuanian dictionary (lietuvių žodynas)

  • auditor`s opinion — assessment of an accountant, auditor s evaluation …   English contemporary dictionary

  • Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • auditor's report — A section of an annual report that includes the auditor s opinion about the veracity of the financial statements. Bloomberg Financial Dictionary All companies above a certain size are required to have their financial statements audited ( i.e.… …   Financial and business terms

  • Auditor's Report — Recorded in the annual report, the auditor s report tests to see that a corporation s financial statements comply with GAAP. This is sometimes referred to as the clean opinion. Most auditor s reports consist of three paragraphs. The first states… …   Investment dictionary

  • Auditor's report — A section of an annual report containing the auditor s opinion about the veracity of the financial statements. The New York Times Financial Glossary * * * auditor s report auditor s report ➔ report1 * * * auditor s report UK US noun [C] (also… …   Financial and business terms

  • Auditor independence — refers to the independence of the auditor from parties, that have an interest in the financial statements of an entity. It is essentially an attitude of mind characterized by integrity and an objective approach to the audit process. The concept… …   Wikipedia

  • Auditor General of Newfoundland and Labrador — The Auditor General of Newfoundland and Labrador is appointed by the Lieutenant Governor in Council and confirmed by a resolution of the House of AssemblyThe Auditor General Act creates the Office of the Auditor General to assist in carrying out… …   Wikipedia

  • Opinion Shopping — A company s action of searching for an auditor who will give a positive opinion of the company s accounting practices (even though they might not deserve it). As you can imagine, this is highly illegal …   Investment dictionary

  • Opinion shopping — A practice prohibited by the SEC which involves attempts by a corporation to obtain reporting objectives by following questionable accounting principles with the help of a pliable auditor willing to go along with the desired treatment. The New… …   Financial and business terms

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