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OPINION MODIFIEE [1 record]

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Alphabetical list of terms

Record 1 2024-10-29

English

Subject field(s)
  • Auditing (Accounting)
CONT

[The standard] establishes three types of modified opinions, namely, a qualified opinion, an adverse opinion, and a disclaimer of opinion.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

La [norme] décrit trois types d'opinions modifiées, à savoir l'opinion avec réserve, l'opinion défavorable et la formulation d'une impossibilité d'exprimer une opinion.

Spanish

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