audit report

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Related to Accountant's opinion: Qualified opinion

audit report

A term used in the context of clinical trials for a written evaluation by the sponsor’s auditor of the results of an audit.
References in periodicals archive ?
Every manager/partner interviewed stated that this was a realistic scenario and that they typically have some knowledge of the staff accountant's opinion after the initial meeting to discuss the research task.
The willingness of investors, creditors, and other stakeholders to trust the public accountant's opinion is an important facet of market efficiency.
In other words, even if the accountant does not know of the third-party or the third-party is not within the "intended users of financial statements," the accountant is liable if the third-party is within a class of persons "who might reasonably be foreseen to rely upon the financial statements and the accountant's opinion.