Перевод фразы "Основание для выражения мнения с оговоркой" audit.

[Артур Арсланов]

Добрый день, уважаемые коллеги!
Прошу вашей помощи в переводе на английский язык одной заковыристой фразы из аудиторского заключения. Структура и контекст следующие:

<<<мы (аудиторы) оценили то-то и то-то по тем-то и тем-то критериям>>>

Основание для выражения мнения с оговоркой:

<<<мы увидели не все процедуры, поэтому сомневаемся, но, за исключением этого, все в норме>>>

Заранее благодарен за помощь!

[Alex16]

Почти дословно: We expressed our opinion with a reservation on the following grounds:

или issued (в значении "выдали" (заключение))

[Артур Арсланов]

Alex16, благодарю за помощь! А я сомневался в термине "reservation", почему-то отмёл его)

[akhmed]

Basis for Qualified Opinion

Откройте любую фин отчетность крупной компании, они обычно двуязычные, и копипейст. Там везде стандартные формулировки

[Alex16]

Akhmed, спасибо. Буду знать!

[Анна Ф]

http://dic.academic.ru/dic.nsf/enc_rus_mod_of_life_xix/39/Коллежский

https://ru.wikipedia.org/wiki/Коллежский_асессор

to assess
assessed

например, assessed (inferent) risks ...
losses
viability of solutions

[Анна Ф]

presented/submitted/issued our opinion with a reservation on the following grounds

[Tamerlane]

Reasons for a Reservation of Opinion

http://www.qp.alberta.ca/documents/Acts/A25.pdf
the reasons for any reservation of opinion expressed by the auditor ...

https://www.bcsc.bc.ca/Securities_Law/HistPolicies/HistNPS/NPS50_Reservations_in_an_Auditor_s_Report__Rescinded_/
PART 5 RESERVATIONS IN AN AUDITOR'S REPORT

5.1 Acceptability of financial statements accompanied by an auditor's report containing a reservation of opinion - Where financial statements accompanied by an auditor's report containing a reservation of opinion are filed with the securities regulatory authorities, the securities regulatory authorities will generally take the position that the Issuer has not filed financial statements that are in compliance with the requirements of the Securities Legislation.

5.2 Meaning of reservation of opinion - The expression "reservation of opinion" is used when an auditor

(1) forms a positive opinion on the financial statements as a whole, but qualifies that opinion with respect to a departure from generally accepted accounting principles or a limitation in the scope of the audit (a "Qualified Opinion");

(2) forms an opinion that the financial statements are not presented fairly in accordance with generally accepted accounting principles (an "Adverse Opinion"); or

(3) is unable to form an opinion on the financial statements as a whole because of a limitation in the scope of the audit (a "Denial of Opinion").

[Tamerlane]

akhmed +1

https://www.gadoe.org/Finance-and-Business-Operations/Financial-Review/Documents/Chapter_22B - Auditor's Reports.doc

Qualified Opinion
A qualified opinion includes an “except for” clause. The “except for” means that the financial statements are fairly presented except for certain matters which the qualification will describe. Reasons for issuing a qualified opinion include a lack of sufficient competent evidential matter for forming an unqualified opinion or restrictions on the scope of the audit.

[Артур Арсланов]

Уважаемые коллеги, благодарю вас всех, выручили)))