disclaimer
61disclaimer — /dɪs kleɪmə/ noun a legal refusal to accept responsibility …
62disclaimer — n. a renunciation or disavowal, esp. of responsibility. Etymology: ME f. AF (= DISCLAIM as noun) …
63Disclaimer of opinion — An auditor s statement disclaiming any opinion regarding the company s financial condition. The New York Times Financial Glossary …
64disclaimer opinion — An opinion letter accompanying audited financial statements in which the CPA states that he or she cannot express an opinion because of limitations in either the scope of the audit and/or because of uncertainties about the future which either… …
65disclaimer of opinion — An auditor s statement that does not express any opinion regarding the company s financial condition. Bloomberg Financial Dictionary …
66disclaimer of opinion — A statement made by an auditor to the effect that a limitation on the scope of the audit report is so material that he or she has not been able to obtain sufficient evidence to support an opinion on the financial statements. See: audit opinion,… …
67disclaimer of paternity — A refusal to acknowledge a child as one s own. 10 Am J2d Bast § 29 …
68All persons fictitious disclaimer — Generic version of an All persons fictitious disclaimer title card. An all persons fictitious disclaimer is a disclaimer in which a work of media states that all persons portrayed in it are fictitious. This is done to reduce the possibility of… …
69Qualified Disclaimer — A refusal to accept property that meets with provisions set forth in the Internal Revenue Code Tax Reform Act of 1976 allowing for the property or interest in property to be treated as an entity that has never been received. These types of… …
70qualified disclaimer — n: an irrevocable and absolute refusal to accept a particular interest in the estate of a decedent (as a spouse) that is made in accordance with federal tax requirements and results in favorable tax consequences (as exemption from a gift tax) ◇… …
