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Meaning of “qualified opinion” in the English Dictionary

"qualified opinion" in Business English

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qualified opinionnoun [C, usually singular]

uk   us   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.
(Definition of qualified opinion from the Cambridge Business English Dictionary © Cambridge University Press)
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