1. A statement or assertion that is limited, restricted, or modified by conditions or exceptions
The auditor issued a qualified statement regarding the company's financial records.
O auditor emitiu uma declaração com ressalvas sobre os registros financeiros da empresa.
2. In auditing, an audit opinion that expresses concerns about specific aspects of financial statements while accepting them overall
A qualified statement indicates that the auditor has reservations about certain areas of the financial statements.
Uma declaração com ressalvas indica que o auditor tem reservas sobre certas áreas das demonstrações financeiras.