an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States
- No possibility of alleviating adverse opinion of them should be overlooked.
- Auditor's opinions are classified into four categories: unqualified opinion, qualified opinion, adverse opinion, disclaimer opinion.
- He held an opinion quite adverse to Comrade Wang's.
- Audit report with an adverse opinion
- His opinion differs entirely from mine.
- I changed my plan in deference to your opinion.