- opinion letter
- мнение аудитора; заключение аудитора в результате проверки финансовой отчетности на соответствие общепринятым бухгалтерским принципам; заключительная часть аудиторского отчета.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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opinion letter — see letter 1 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. opinion letter … Law dictionary
opinion letter — Letter issued by a certified public accountant to accompany financial statements. The opinion letter has two parts. One describes the scope of the accountant s work in the preparation and testing, if any, related to the preparation of the… … Financial and business terms
opinion — opin·ion /ə pin yən/ n 1 a: a belief stronger than impression and less strong than positive knowledge b: a formal expression of a judgment or appraisal by an expert see also opinion testimony at testimony compare … Law dictionary
letter — let·ter n 1: a direct written statement addressed to an individual or organization; broadly: an official communication see also counterletter determination letter: a letter from an administrative agency (as the Internal Revenue Service) usu. in… … Law dictionary
Opinion — This article is about the general concept. For the Nirvana song, see Opinion (song). For the Albanian program, see Opinion (show). In general, an opinion is a subjective belief, and is the result of emotion or interpretation of facts. An opinion… … Wikipedia
opinion — A document prepared by an attorney for his client, embodying his understanding of the law as applicable to a state of facts submitted to him for that purpose; e.g. an opinion of an attorney as to the marketability of a land title as determined… … Black's law dictionary
Letter to a Christian Nation — is a non fiction book by Sam Harris, written in response to feedback he received following the publication of his first book The End of Faith . The book is written in the form of an open letter to a Christian. Harris states that his aim is to… … Wikipedia
letter ruling — n: a ruling (as of a court or administrative agency) that is made in a letter (as an opinion or determination letter); also: determination letter at letter 1 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Opinion polling for the Croatian parliamentary election, 2011 — started early after the previous election with polls on individual parties. As electoral coalitions were formed, coalition ratings started to be polled as well. The poll results below are listed by category and ordered in reverse chronological… … Wikipedia
Letter to the editor — A letter to the editor [ [http://uwp.duke.edu/wstudio/resources/documents/letter to editor.pdf Definition from Duke University s University Writing Program] ] (sometimes abbreviated LTTE or LTE) is a letter sent to a publication about issues of… … Wikipedia
Opinion polling in the Canadian federal election, 2006 — Compiled polling/vote chart indicating levels of party support up to the 39th Canadian federal election. From the end of 2005, the shift in support from the Liberals to the Conservatives is evident. Opinion polling in the Canadian federal… … Wikipedia