Search Result for "adverse opinion":
Wordnet 3.0

NOUN (1)

1. 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; 



WordNet (r) 3.0 (2006):

adverse opinion
    n 1: 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