| Definition/Meaning | Word/Phrase |
|---|
| 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 |
adverse opinion
|
| listing of audit procedures to be performed in completing an audit |
audit program
,
audit programme
|
| official appointed to audit the accounts of banks in a given jurisdiction |
bank examiner
|
| last line in an audit; the line that shows profit or loss |
bottom line
|
| audit of limited scope (limited in time span or confined to particular accounts etc.) |
limited audit
|
| (accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data |
limited review
,
review
|
