adverse opinion
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)
adverse opinion
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.