disclaimer


disclaimer
An external auditor’s judgment that it is impossible to give an *audit opinion on an entity’s *financial statements. Disclaimers are issued when an auditor is faced with the following types of problems: (i) insufficient *audit evidence, (ii) *scope limitations, or (iii) *material uncertainties surrounding an organization’s financial health. Under most systems of *Generally Accepted Auditing Standards, external auditors are obliged to explain the reasons for a disclaimer. Compare *adverse opinion, *qualified opinion, and *unqualified opinion.

Auditor's dictionary. 2014.

Synonyms:
/ (of a claim or a title),


Look at other dictionaries:

  • Disclaimer II — Studio album by Seether Released June 15, 2004 …   Wikipedia

  • disclaimer — dis·claim·er /dis klā mər/ n [Anglo French desclamer, from desclamer to disavow, deny, from Old French des , prefix marking reversal + clamer to claim see claim] 1: a refusal or disavowal of something that one has a right to claim; specif: a… …   Law dictionary

  • Disclaimer II — Saltar a navegación, búsqueda Disclaimer II Álbum de Seether Publicación 15 de junio del 2004 Género(s) Har …   Wikipedia Español

  • disclaimer — dis‧claim‧er [dɪsˈkleɪmə ǁ ər] noun [countable] LAW a statement that you are not responsible for something or not connected with it: • a case concerned with a disclaimer of liability in a surveyor s report * * * disclaimer UK US /dɪsˈkleɪmər/… …   Financial and business terms

  • Disclaimer II — est une compilation du groupe Seether sorti en 2004, c est un réenregistrement de l album Disclaimer I avec des pistes supplémentaires. Liste des chansons Gasoline 2:48 69 Tea 3:32 Fine Again 4:05 Needles 3:27 Driven Under 4:33 Pride 4:07… …   Wikipédia en Français

  • disclaimer — (n.) denial of a claim, mid 15c., from Anglo Fr. disclaimer disavowal, denial; see DISCLAIM (Cf. disclaim). Infinitive used as a noun in Old French. Cf. WAIVER (Cf. waiver), etc …   Etymology dictionary

  • Disclaimer — Dis*claim er, n. 1. One who disclaims, disowns, or renounces. [1913 Webster] 2. (Law) A denial, disavowal, or renunciation, as of a title, claim, interest, estate, or trust; relinquishment or waiver of an interest or estate. Burrill. [1913… …   The Collaborative International Dictionary of English

  • Disclaimer I — Disclaimer est le deuxième album du groupe Seether sorti en 2002. Liste des chansons Gasoline 2:50 69 Tea 3:32 Fine Again 4:04 Needles 3:26 Driven Under 4:34 Pride 4:08 Sympathetic 4:10 Your Bore 3:53 Fade Away 3:53 Pig 3:20 Fuck It 2:57 Broken 4 …   Wikipédia en Français

  • disclaimer — [n] repudiation abjuration, abnegation, clause, denial, disavowal, dissociation, renunciation, retraction, waiver; concept 45 …   New thesaurus

  • disclaimer — ► NOUN ▪ a statement disclaiming something, especially responsibility …   English terms dictionary

  • disclaimer — [dis klām′ər] n. [Anglo Fr desclamer, inf. used as n.] 1. a disclaiming; denial or renunciation, as of a claim, title, etc. 2. a refusal to accept responsibility; disavowal …   English World dictionary


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