The Auditors' Unqualified Report
The standard unqualified report is regarded as a clean bill of health, the auditor made no exceptions and inserts no qualifications in the report. An unqualified opinion can only be expressed when the independent auditor has formed the opinion on the basis of an examination made in accordance with generally accepted accounting principles, applied in a consistent basis and includes all informative disclosures necessary to make the statements not misleading. The standard unqualified report consist of three paragraphs. The first paragraph clarifies the responsibilities of management and the auditors, and is referred to as the introductory paragraph. The second paragraph describes the nature of the audit and is called the scope paragraph. The final paragraph is the opinion paragraph, which is a concise statement of the auditor's opinion based on the audit. The auditors' report is addressed to the persons who retained the auditors.

http://www.crfonline.org/orc/cro/cro-11.html

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Note added at 17 mins (2006-02-06 20:13:03 GMT)
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spróbuj wyguglowac samo "auditor's report" - wynik calkiem niezly...

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Note added at 3 hrs (2006-02-06 23:54:34 GMT)
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Awito, jeśli przeczytasz dokładnie podany opis to zobaczysz, że opinia (opinion) jest częścią sprawozdania/raportu (report), to po pierwsze.

Po drugie: independent jest ok, moim zdaniem może zostać. :-)

Po trzecie: skoro opinia to opinia, gdyby było sprawozdanie/raport to wtedy dałabym report.

Moje dwa grosze.



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Note added at 4 hrs (2006-02-07 00:06:08 GMT)
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independent - niezależny
auditor - biegły rewident
opinion - opinia