Audit opinion

An audit opinion is a statement by a chartered accountant or accountancy consultant regarding the truthfulness of a document containing (historical) financial data. Typically, an audit opinion relates to the audit of a company’s financial statements.

Most companies are required to carry out an audit (or annual accounts audit) of the financial statements. This statutory audit does not apply to small legal entities. Legal entities that are exempt have a net turnover of less than 8.8 million, a balance sheet A financial method to show how a company is doing financially.
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balance sheet
total of no more than 4.4 million and fewer than 50 employees. (Subsidiary) companies are also exempt from the audit if their parent company has issued a 403 certificate.


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