An auditor's warning that a company's reported accounts do not show a true and fair view.... more on: Adverse opinion
an overall negative conclusion which is appropriate when significant non-compliance is sufficiently pervasive or of sufficient magnitude to warrant an overall negative conclusion.
An adverse opinion is one in which the auditor states that the financial statements are not fairly presented in conformity with generally accepted accounting principles.
an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States
Auditor’s opinion which states that financial statements do not fairly present the financial position, results of operations, or cash flows in conformity with generally accepted accounting principles.
Instead of an unqualified opinion, it's an opinion by a CPA that the financial statements do not represent fairly the results of the operations of the company and/or are not in conformity with generally accepted accounting principles (GAAP).
Expression of an opinion in an auditors' report which states that financial statements do not fairly present the financial position, results of operations and cash flows in conformity with Generally Accepted Accounting Principals (GAAP). The auditor will issue an adverse opinion when there is an existence of a material weakness on the effectiveness of internal control over financial reporting.
Audit report indicating the auditor believes the overall financial statements are so materially misstated or misleading that the statements do not fairly represent the financial position or results of the operations and cash flows.
Opinion rendered by an independent auditor stating that the financial statements have not been presented fairly in accordance with generally accepted accounting principles.
This is a negative opinion rendered by the auditor when the auditor finds that the financial reports are not in compliance with generally accepted accounting principles (GAAP). This is one of the most serious negative opinions an auditor can render.
An opinion issued by an independent auditor stating that a company's financial statement's do not accurately reflect the company's current financial position.