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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
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