An auditor's opinion reflecting acceptance of a company's financial statements subject to pervasive uncertainty that cannot be adequately measured, such as information relating to the value of inventories , reserves for losses, or other matters subject to judgment.
SUBJECT TO OPINION
Meaning of SUBJECT TO OPINION in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012