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Subject to opinion

• An auditor's opinion reflecting acceptance of a company's financial statements subject to pervasive uncertainty that cannot be adequately measured, such as information relating to the value of inventories, reserves for losses, or other matters subject to judgment.

 
 Embedded terms in definition
 Financial statement
Inventories
Judgment
Subject
Uncertainty
 
 Related Terms
 Clean opinion
Disclaimer of opinion
Except for opinion
Opinion shopping
Subject

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