adverse opinionglossary / adverse opinion An outside auditor’s opinion that a company’s financial statements do not conform with generally accepted accounting principles or do not accurately reflect the company’s financial position. 词条贡献者 译者Jenna，毕业于法国顶尖的高级翻译学院，擅长翻译有关互联网与电子商务领域的法律文件。
adverse opinion adverse opinion, 相反意见书 adverse opinion 〈美〉相反意见书 注册会计师在审核企业会计报表后提出的一份意见书，说明会计报表不符合公认的会计准则〔Generally Accepted Accounting Principles/GAAP〕，或不符合企业的真实财务状况、经营成果及财务状况的变动情况。 (→opinion)
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