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An opinion is said to be unqualified when he or she does not have any significant reservation in respect of matters contained in the Financial Statements. The most frequent type of report is referred to as the "Unqualified Opinion", and is regarded by many as the equivalent of a "clean bill of health" to a patient, which has led many to call it the "Clean Opinion", but in reality it is not a ...
An emphasis of matter paragraph indicates that the auditor's opinion is not modified with respect to the matter emphasized. Under the framework of the International Standards on Auditing (ISA), the emphasis of matter paragraph is placed after the opinion paragraph (and, consequently, towards the end of the report), in the auditor's report. [2]
A version of this post first appeared on TKer.co. Stocks closed higher last week with the S&P 500 gaining 2.3%. The index is now up 15.9% year to date, up 24.4% from its October 12 closing low of ...
Additionally, in some areas of substantive law, such as when a court is reviewing a First Amendment issue, an appellate court will use a standard of review called "independent review." [citation needed] The standard is somewhere in between de novo review and clearly erroneous review. Under independent review, an appellate court will reexamine ...
A government rating of postsecondary institutional performance, thereby “valuing” one institution over another, is challenging.
An unpublished opinion is a decision of a court that is not available for citation as precedent because the court deems the case to have insufficient precedential value. In the system of common law, each judicial decision becomes part of the body of law used in future decisions. However, some courts reserve certain decisions, leaving them ...
An article may fail without further review (known as a quick fail) if, prior to the review: It is a long way from meeting any one of the six good article criteria; It contains copyright violations; It has, or needs, cleanup banners that are unquestionably still valid.
Peer review, a process for receiving ideas and feedback from other editors about articles; Featured article review and Good article reassessment, information about reviewing Featured Articles and Good Articles to see if they still qualify for that status; Specific user groups which mention reviewing include: Pending changes reviewer; New page ...