Audiitor annab märkuseta arvamuse sellisel juhul, kui auditi tulemusena selgub, et ettevõtte raamatupidamise aruannete koostamisel on järgitud üldtunnustatud arvestuspõhimõtteid ning finantsinformatsioon on kooskõlas auditeeritava majandusüksuse jaoks oluliste õigusaktidega.
An unqualified opinion is an audit report that has been issued with no reservations regarding the state of an audit client's financial statements. In this opinion, the auditor follows a standard opinion format to state that the financial statements are a fair representation of the financial results and condition of a client, in accordance with the applicable accounting framework.
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