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qualified opinion

 
 
noun [C, usually singular] (also qualified report)

Definition

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 noun from the Cambridge Business English Dictionary © Cambridge University Press)

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