modified statements
[ˈmɒdɪfaɪd ˈsteɪtmənts]
nounpl: N/A (already plural)
declarações modificadas
1. Statements or documents that have been altered, amended, or changed from their original form
The auditor issued a qualified opinion based on modified statements submitted by the company.
O auditor emitiu uma opinião qualificada com base nas declarações modificadas apresentadas pela empresa.
2. In accounting, financial statements that include qualifications or reservations from an auditor
The bank requested modified statements explaining the discrepancies in the quarterly report.
O banco solicitou declarações modificadas explicando as discrepâncias no relatório trimestral.
3. Legal or official documents that have been revised to reflect corrections or updates
Modified statements of claim were filed with the court to address the plaintiff's concerns.
Declarações modificadas de reclamação foram apresentadas ao tribunal para abordar as preocupações do demandante.
In both Brazilian and American business contexts, 'modified statements' is a formal term commonly used in accounting, auditing, and legal settings. Brazilian companies typically use 'declarações modificadas' when referring to auditor-qualified financial statements or legally amended documents. This terminology is essential in corporate governance and financial reporting.
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