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adverse opinion
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1 adverse opinion
ауд. отрицательное [негативное, неблагоприятное\] заключение (заключение аудитора о том, что представленные данные не отражают фактическое состояние дел или не дают достоверного и добросовестного взгляда на фактическое состояние дел)See:qualified opinion, unqualified opinion, except for opinion, disclaimer of opinion, subject to opinion, auditor's opinion
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негативное заключение: неблагоприятное заключение аудитора о том, что представленные данные не отражают фактическое состояние дел или не соответствуют общепринятым принципам бухгалтерского учета.* * ** * *отрицательное заключение аудиторов; неблагоприятные результаты аудиторской проверки; отрицательное аудиторское заключение; отрицательное мнение. . Словарь экономических терминов . -
2 adverse opinion
1) Бухгалтерия: отрицательное мнение, неблагоприятное мнение (аудитора; см.также audit opinion мнение аудитора)2) Деловая лексика: противоположное мнение3) ЕБРР: отрицательное аудиторское заключение, неблагоприятные результаты аудиторской проверки, отрицательное заключение аудиторов4) Золотодобыча: неблагоприятное мнение -
3 adverse opinion
(см. audit opinion мнение аудитора)
Специализированный англо-русский словарь бухгалтерских терминов > adverse opinion
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4 adverse opinion
s.opinión adversa. -
5 adverse opinion
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6 adverse opinion
несприятливі результати аудиторської перевірки; негативний аудиторський висновок; негативний висновок аудиторів -
7 adverse opinion
pernyataan tak setuju dari akuntan -
8 adverse opinion
查帳報告中的反面意見 -
9 Adverse opinion
رأي معارض -
10 adverse opinion
• kielteinen lausunto -
11 adverse opinion
"金山词霸2003法学大词典":
相反意见English-Chinese law dictionary (法律英汉双解大词典) > adverse opinion
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12 adverse opinion
n.反面意见English-Chinese dictionary of mining (英汉矿业大词典) > adverse opinion
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13 adverse opinion
неблагоприятное мнение, негативное заключение аудитораEnglish-russian dctionary of contemporary Economics > adverse opinion
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14 adverse opinion
неблагоприятное мнение, негативное заключение, мнение аудитора -
15 adverse opinion
отрицательное мнение; заключение в отчете аудитора, согласно которому финансовая отчетность не отражает достоверно и реально деятельность компании или она подготовлена не в соответствии с общепринятыми бухгалтерскими принципами.English-Russian dictionary of accounting and financial terms > adverse opinion
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16 adverse public opinion
Politics english-russian dictionary > adverse public opinion
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17 отрицательное мнение (аудитора)
• adverse opinionEnglish-Russian dictionary of accounting and financial terms > отрицательное мнение (аудитора)
Look at other dictionaries:
adverse opinion — An external auditor’s opinion that an entity’s financial statements do not conform with *Generally Accepted Accounting Principles, or do not offer a *fair presentation of the entity’s financial position, the results of its operations, or changes… … Auditor's dictionary
adverse opinion — An accounting term used in connection with the issuance of audited financial statements. An adverse opinion states that the entity s financial statements do not present fairly the financial position, results of operations, and changes in… … Black's law dictionary
Adverse Opinion — A professional opinion made by an auditor indicating that a company s financial statements are misrepresented, misstated, and do not accurately reflect its financial performance and health. Adverse opinions are usually given after an auditor s… … Investment dictionary
adverse opinion — An opinion letter accompanying audited financial statements in which the CPA reports that the financial statements do not fairly present the financial position or the results of operations in conformity with GAAP. American Banker Glossary An… … Financial and business terms
adverse opinion — An opinion expressed in an auditors report to the effect that the financial statements do not give a true and fair view of the organization s activities. This situation usually arises when there is a disagreement between the auditor and the… … Big dictionary of business and management
adverse opinion — noun 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 •… … Useful english dictionary
adverse opinion — An opinion expressed in an auditors report to the effect that the financial statements do not give a true and fair view of the organization s activities. This situation usually arises when there is a disagreement between the auditor and the… … Accounting dictionary
adverse opinion — Fin a statement in the auditor’s report of a company’s annual accounts indicating a fundamental disagreement with the company to such an extent that the auditor considers the accounts misleading … The ultimate business dictionary
adverse, averse — Adverse means opposed, contrary, hostile. Averse means reluctant and unwilling and implies a holding back because of distaste or dislike. The employees had an adverse opinion of the company plan. The company treasurer is averse to lending money… … Dictionary of problem words and expressions
opinion — A document prepared by an attorney for his client, embodying his understanding of the law as applicable to a state of facts submitted to him for that purpose; e.g. an opinion of an attorney as to the marketability of a land title as determined… … Black's law dictionary
opinion letter — Letter issued by a certified public accountant to accompany financial statements. The opinion letter has two parts. One describes the scope of the accountant s work in the preparation and testing, if any, related to the preparation of the… … Financial and business terms