qualified opinion

Переводы
условное мнение
The auditor gave a qualified opinion on the financial statements.
Аудитор дал условное мнение по финансовой отчетности.
Определения
A qualified opinion is a statement made by an auditor that indicates that, except for certain issues, the financial statements of an organization present a true and fair view of its financial position. It suggests that there are some limitations or exceptions in the audit findings, but overall, the financial statements are reliable.
Слова
opinion

существительное
мнение
qualified

прилагательное
квалифицированный