qualified audit
[ˈkwɑːlɪfaɪd ˈɔːdɪt]
nounpl: qualified audits
auditoria com ressalvas
1. An audit opinion issued when the auditor has found exceptions or limitations that prevent an unqualified (clean) opinion on the financial statements
The company received a qualified audit due to inconsistencies in inventory valuation.
A empresa recebeu uma auditoria com ressalvas devido a inconsistências na avaliação de estoques.
2. An audit report that contains a qualified opinion, indicating the auditor has some concerns about the fairness or completeness of the financial statements
A qualified audit may indicate scope limitations or departures from generally accepted accounting principles.
Uma auditoria com ressalvas pode indicar limitações de escopo ou desvios dos princípios contábeis geralmente aceitos.
In Brazil and internationally, a qualified audit is a significant finding that alerts stakeholders to accounting or auditing concerns. It's more serious than an unqualified audit but less severe than an adverse opinion. Brazilian companies receiving qualified audits must disclose this in their financial reports to investors and regulatory bodies like CVM (Comissão de Valores Mobiliários).
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