qualified opinion
noun[C,usually singular]
ukus(alsoqualified report)ACCOUNTING
astatementby anauditor(= someone whosejobis toofficiallyexamineaccounts)that theinformationin a company'saccountsisgenerallycorrectbut islimitedin some way, forexamplebecause theinformationis notshownin a way that theauditoragreeswith:
Beforeexpressingaqualifiedopinionanauditorshould alwaystrytoresolveproblemswith themanagementof theorganizationconcerned.
Compare
adverse opinion
clean opinion