Statement by an AUDITOR indicating inability to express an opinion on the fairness of the FINANCIAL STATEMENTS provided and the reason for the inability. The auditor is required to disclaim depending on the limitation in scope.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). disclaimer of opinion. Retrieved September 30, 2026, from http://smartdefine.org/disclaimer_of_opinion/definitions/1152094 |
| Chicago | Barry Goldsmith. 2010. "disclaimer of opinion" http://smartdefine.org/disclaimer_of_opinion/definitions/1152094 (accessed September 30, 2026). |
| Harvard | Barry Goldsmith 2010, disclaimer of opinion, Smart Define, viewed 30 September, 2026, <http://smartdefine.org/disclaimer_of_opinion/definitions/1152094>. |
| MLA | Barry Goldsmith. "disclaimer of opinion" 21 October 2010. Web. 30 September 2026. <http://smartdefine.org/disclaimer_of_opinion/definitions/1152094> |