opinion

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Related to Accountant's opinion: Qualified opinion

opinion

Law the advice given by a barrister or counsel on a case submitted to him or her for a view on the legal points involved
References in periodicals archive ?
Only seven per cent value their accountant's opinion the most when it comes to the financial well-being of their business - the lowest vote of confidence of any region.
In addition, the NYSE noted that Oneida's most recent independent public accountant's opinion, in a January 10-K filing, contained an unqualified opinion with a "going concern" emphasis.
Hypothesis 1 provides a test for this expectation by considering the possibility that supervising accountants' perceptions of the objectivity of the staff accountant are affected by the consistency of the staff accountant's opinion with the resulting research report.