What is an auditor's opinion?

• An auditor's opinion is a written statement describing an auditor's independent, unbiased and qualified evaluation of the accuracy and completeness of a company's financial statements and practices, as well as an evaluation of a company's compliance with Generally Accepted Accounting Principles (GAAP).
• When an auditor feels that a company's financial statements are fair and accurate, it issues an unqualified  opinion and does so using a standard reporting template (this is why many opinions read the same way). An audit report also includes a statement that the audit was conducted in accordance with GAAP. When the auditor cannot give an unqualified opinion, it issues a qualified opinion, which lists the reasons for the auditor's concern about the company's financial statements and controls and the possible effects on the financial statements
• An audit's objective is to help the auditor form an opinion of the accuracy and fairness of a company's financial statements. This is done for the sake of the shareholders, regulatory authorities, lenders and other people with an interest in the health of the company.

An Auditor opinion added in Auditor report where financial statement materially misstated.

An auditor's opinion is a written statement describing an auditor's independent, unbiased and qualified evaluation of the accuracy and completeness of a company's financial statements and practices, as well as an evaluation of a company's compliance with Generally Accepted Accounting Principles (GAAP).

the Auditor Opinion is whether the Financial Statement show a true and fair view of the company's 

position and its result of operation.

The auditor opinion is that part of the auditor's report to the members of an entity in which the auditor expresses an opinion on the extent to which the financial statements are materially misstated.

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-An auditor  has to prepare a report after finishing audit of financial statements giving his opinion about them,.

-An audit 's opinion is a certification that the accompanies financial statements based on an audit of the accountant 's opinion of the procedures& records used to produce the statement regardless of  where material misstatements exist  in the financial statements.

* Note that  there are four types of audit report.

Auditor's opinion reflects the following :

• Conformance to the accounting principles & policies.
• Conformance to the consistency.
• Conformance to the local fiscal & legal policies.
• Conformance to the GAAP.
• No misstatement.
• No manipulation etc.