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adverse opinion

   Also found in: Financial 0.03 sec.
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Noun1.adverse opinionadverse opinion - 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
opinion, view - a message expressing a belief about something; the expression of a belief that is held with confidence but not substantiated by positive knowledge or proof; "his opinions appeared frequently on the editorial page"


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But it has not been quite so often remarked that this power (fallible, like every other human attribute) is for the most part absolutely incapable of self-revision; and that when it has delivered an adverse opinion which by all human lights is subsequently proved to have failed, it is undistinguishable from prejudice, in respect of its determination not to be corrected.
The Mystery of Edwin Drood by Dickens, Charles View in context
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