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The most common example is an auditee that knows that the current auditor is going to issue a qualified, adverse, or disclaimer of opinion report, who then rescinds the audit engagement before the opinion is issued, and subsequently "shops" for another auditor who is willing to issue an "unqualified" opinion, regardless of any qualifying ...
In patent law, a disclaimer identifies, in a claim, subject-matter that is not claimed. [2] By extension, a disclaimer may also mean the action of introducing a negative limitation in a claim, i.e. "an amendment to a claim resulting in the incorporation therein of a "negative" technical feature, typically excluding from a general feature specific embodiments or areas". [3]
Auditing standards suggest that when restrictions imposed by the client significantly limit the scope of the engagement the auditor should consider disclaiming the opinion. Some scope limitations arise for reasons that are beyond the control of the client, such as fire and flood. Alternative procedures can overcome the risk of the auditor's ...
Disclaimers on the face of a communication will put voters on notice that something they are seeing or hearing has been altered, giving them the opportunity to investigate the changes, or at least ...
An example of a safe harbor disclaimer that is generally given during earnings release of a company is this statement by Oracle: [3] "Our discussion may include predictions, estimates or other information that might be considered forward-looking.
While ideas like this have been continually proposed, the consensus is that disclaimers do not belong in encyclopedia articles and should be deleted. The general disclaimer linked at the bottom of all Wikipedia pages and the other accessible five disclaimers are sufficient. Some examples of unacceptable disclaimers in template form:
Early examples include The Three Stooges' parody of Nazi Germany You Nazty Spy, which stated that "Any resemblance between the characters in this picture and any persons, living or dead, is a miracle," [8] and its sequel I'll Never Heil Again, which features a disclaimer that states that "The characters in this picture are fictitious. Anyone ...
An email disclaimer is a disclaimer, notice or warning which is added to an outgoing email and forms a distinct section which is separate from the main message. [ 1 ] [ 2 ] The reasons for adding such a disclaimer include confidentiality , copyright , contract formation , defamation , discrimination , harassment , privilege and viruses .