Unaudited Opinion

An unaudited opinion is a qualified opinion about a company’s financial status written by a Certified Public Accountant who has yet to audit the business. It is a prediction about what the audit will find, or a second unbiased opinion by an accountant that was not involved in preparing a financial statements.

Unaudited opinions are made by accountants before they audit a firm, to give their client some idea of what the outcome of the audit will be – and whether the company is in compliance with generally accepted accounting principles (GAAP).

The auditor's opinion published by the auditor after that audit has been completed often reads the same as the unaudited opinion. Auditor’s opinions may be an unqualified opinion in accordance with GAAP, a qualified opinion or an adverse opinion.