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Opinion Letter

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PPGPortal > Home > Concept Dictionary > N, O > Opinion Letter

Opinion Letter  

Letter from an accountant to users of the organization’s audited financial statements providing the accountant’s expert opinion as to whether the statements are a fair representation of the financial position and results of operation of the organization.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)



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