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Except for opinion - Letter E - English to Spanish Dictionary of Accounting Terms

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English to Spanish Dictionary of accounting Terms

E

Except for opinion

Dictamen con abstención de opinión. Tipo de dictamen con salvedades que puede presentar el auditor a la compañía. Mediante este informe, el auditor da fe de que los estados contables reflejan la posición financiera de la compañía, pero aclara que no tuvo en cuenta la repercusión que puede ocasionar el anuncio de cierta información. La abstención de emitir una opinión puede aplicarse a toda la información examinada o a parte de ella.