unqualified opinion -> σύμφωνη γνώμη

wings

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unqualified opinion -> σύμφωνη γνώμη

Πηγή: Γλωσσάριο ελληνοαγγλικής και αγγλοελληνικής ελεγκτικής ορολογίας (ελληνικό ελεγκτικό πρότυπο 1110) | Εφημερίς της κυβερνήσεως της Ελληνικής Δημοκρατίας (αρ. φύλλου 1589, 22/10/2004, τεύχος δεύτερο)

An unqualified opinion is an independent auditor's judgment that a company's financial statements are fairly and appropriately presented, without any identified exceptions, and in compliance with generally accepted accounting principles (GAAP). An unqualified opinion is the most common type of auditor's report. Like any auditor’s opinion, it does not judge the financial position of the company or interpret financial data. It indicates that as a result of the testing done during the audit, the independent auditor has enough information to conclude that the company's financial statements conform to GAAP and fairly present the company's financial position for the statement time frame. It is issued when the auditor believes that all changes, accounting policies and their application and effects, have accurately been disclosed.
https://www.investopedia.com/terms/u/unqualified-opinion.asp

An opinion is said to be unqualified when he or she does not have any significant reservation in respect of matters contained in the Financial Statements. The most frequent type of report is referred to as the "Unqualified Opinion", and is regarded by many as the equivalent of a "clean bill of health" to a patient, which has led many to call it the "Clean Opinion", but in reality it is not a clean bill of health, because the Auditor can only provide reasonable assurance regarding the Financial Statements, not the health of the company itself, or the integrity of company records not part of the foundation of the Financial Statements.
https://en.wikipedia.org/wiki/Auditor%27s_report
« Last Edit: 10 May, 2020, 20:05:26 by spiros »




wings

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Ε αφού το άλλο έχει το «με εξαιρέσεις» πώς είναι ίδιο;


 

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