Glossary of Compliance

Compliance Glossary

Our list of curated compliance glossary offers everything you to know about compliance in one place.

Glossary » SOC 2 » Auditor’s Opinion

Auditor’s Opinion

An auditor’s opinion is a written statement by an independent auditor expressing an opinion on the fairness and consistency of a company’s financial statements with generally accepted accounting principles (GAAP). The auditor’s opinion is typically included in an audit report, a formal document summarizing the auditor’s findings and conclusions from the audit engagement.

An auditor’s opinion is an important part of the audit process because it assures stakeholders (such as shareholders, creditors, and regulators) that the financial statements are reliable and can be relied upon. It is based on the auditor’s professional judgment and is formed after the auditor has completed an audit of the company’s financial statements.

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