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Adverse opinions are not a good thing for companies because it implies wrongdoing. An adverse opinion is a red flag for investors and can have major negative effects on stock prices. Auditors will usually give a red flag if the financial statements are significantly different from generally accepted accounting principals (GAAP).
несприятливі результати аудиторської перевірки; негативний аудиторський висновок; негативний висновок аудиторів