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Except for

A qualified opinion. An auditor can qualify the audit opinion for both departures from U.S. GAAP in the financial statements and restrictions on the scope of the audit. The opinion paragraph of the qualified report is worded "In our opinion, except for..."

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  • Part of Speech: noun
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  • Blossary:
  • Industry/Domain: Accounting
  • Category: Auditing
  • Company: AIS
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