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English definition of “qualified opinion”

qualified opinion

noun [C, usually singular]
 
 
(also qualified report)
ACCOUNTING a statement by an auditor (= someone whose job is to officially examine accounts) that the information in a company's accounts is generally correct but is limited in some way, for example because the information is not shown in a way that the auditor agrees with: Before expressing a qualified opinion an auditor should always try to resolve problems with the management of the organization concerned. → Compare adverse opinion, clean opinion
(Definition of qualified opinion from the Cambridge Business English Dictionary © Cambridge University Press)
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