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opinião com reservas e com ênfases

English translation: qualified opinion with emphasis of matter

15:54 Feb 27, 2020
Portuguese to English translations [PRO]
Bus/Financial - Economics
Portuguese term or phrase: opinião com reservas e com ênfases
O perito expressou uma opinião com reservas e com ênfases sobre as demonstrações financeiras.
Márcia Francisco
Portugal
Local time: 06:04
English translation:qualified opinion with emphasis of matter
Explanation:
https://iate.europa.eu/entry/result/3574535/pt-en-la-mul

Opinião emitida quando não é possível expressar uma opinião não modificada, mas os efeitos de um eventual desacordo com a gestão ou limitação do âmbito não são suficientemente significativos ou generalizados para justificar uma opinião adversa ou para que seja impossível formular uma opinião.

https://www.investopedia.com/terms/q/qualifiedopinion.asp
A qualified opinion is a statement issued in an auditor's report that accompanies a company's audited financial statements. It is an auditor's opinion that suggests the financial information provided by a company was limited in scope or there was a material issue with regard to the application of generally accepted accounting principles (GAAP)—but one that is not pervasive. Qualified opinions may also be issued if a company has inadequate disclosures in the footnotes to the financial statements.


https://en.wikipedia.org/wiki/Emphasis_of_matter
Selected response from:

Gilmar Fernandes
United States
Local time: 01:04
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2qualified opinion with emphasis of matter
Gilmar Fernandes
5opinion with reservations and emphasis on
Vittorio Ferretti


  

Answers


6 mins   confidence: Answerer confidence 5/5
opinion with reservations and emphasis on


Explanation:
..

Vittorio Ferretti
Local time: 07:04
Specializes in field
Native speaker of: Native in GermanGerman
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
qualified opinion with emphasis of matter


Explanation:
https://iate.europa.eu/entry/result/3574535/pt-en-la-mul

Opinião emitida quando não é possível expressar uma opinião não modificada, mas os efeitos de um eventual desacordo com a gestão ou limitação do âmbito não são suficientemente significativos ou generalizados para justificar uma opinião adversa ou para que seja impossível formular uma opinião.

https://www.investopedia.com/terms/q/qualifiedopinion.asp
A qualified opinion is a statement issued in an auditor's report that accompanies a company's audited financial statements. It is an auditor's opinion that suggests the financial information provided by a company was limited in scope or there was a material issue with regard to the application of generally accepted accounting principles (GAAP)—but one that is not pervasive. Qualified opinions may also be issued if a company has inadequate disclosures in the footnotes to the financial statements.


https://en.wikipedia.org/wiki/Emphasis_of_matter

Gilmar Fernandes
United States
Local time: 01:04
Works in field
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish
PRO pts in category: 60

Peer comments on this answer (and responses from the answerer)
agree  Mario Freitas:
1 min
  -> Valeu, Mario :)
agree  Paulinho Fonseca
23 mins
  -> Obrigado, Paulinho :)
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