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Finance Dictionary and Glossary of Investment Terms
An auditor's opinion expressing certain limitations of an audit.
Accountant's or auditor's opinion of a financial statement for which some limitations existed, such as an inability to gather certain information or a significant upcoming event which may or may not occur. opposite of unqualified opinion.
A statement written upon the front page of an audit done by a professional auditor. A qualified opinion suggests that the information provided was limited in scope and/or the company being audited has not maintained GAAP accounting principles.