HyperDic

English > 1 sense of the expression adverse opinion:
NOUNcommunicationadverse opinionan opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States
English > adverse opinion: 1 sense > noun 1, communication
MeaningAn opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States.
Broaderopinion, viewA message expressing a belief about something