Gaois

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  1. BUSINESS AND COMPETITION|accounting
    tuairim gan choinníoll Reference "An Oifig Um Chlárú Cuideachtaí > Torthaí Cuardaigh > Foirmeacha (21.6.2019)"
    ga
    Context '...ann tuairim gan choinníoll a thabhairt ar an eolas atá sa Tuairisceán Bliantúil seo, ba chóir dó/di Tuarascáil Speisialta a ullmhú le bheith iniata leis an Tuairiscéan Bliantúil...' Reference "An Oifig Um Chlárú Cuideachtaí > Torthaí Cuardaigh > Foirmeacha (21.6.2019)"
    uneingeschränkter Prüfungsvermerk | uneingeschränkter Bestätigungsvermerk
    de
    unmodified opinion | unmodified audit opinion | unmodified auditor's report | unmodified auditor's opinion | unqualified opinion | clean opinion
    en
    Definition opinion expressed by an auditor when he or she concludes that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework Reference "COM-EN, based on: International Standard on Auditing (ISA) 700, Forming an Opinion and Reporting on Financial Statements, http://www.ifac.org/system/files/downloads/a036-2010-iaasb-handbook-isa-700.pdf [2.7.2018]"
    Comment "See also:- audit opinion [ IATE:748217 ] - unqualified opinion with an emphasis of matter [ IATE:3557017 ] - qualified opinion [ IATE:748152 ] - disclaimer of opinion [ IATE:748153 ] - adverse opinion [ IATE:748148 ]"