An auditor's opinion in which he/she is unable to audit certain of the company's operations due to restrictions imposed by management or other conditions beyond the auditor's control.
Related information about except-for opinion:
- Except For Opinion: Definition from Answers.com
 A type of qualified opinion that an auditor can render. The auditor attests that the   financial statements present the financial position fairly except.
 
- Except for Opinion - Financial Dictionary - The Free Dictionary
 An auditor's opinion reflecting the fact that the auditor is unable to audit certain   areas of the company's operations because of restrictions imposed by ...
 
- What is except-for opinion? definition and meaning
 Definition of except-for opinion: An auditor's opinion in which he/she is unable to   audit certain of the company's operations due to restrictions imposed by ...
 
- Auditor's report - Wikipedia, the free encyclopedia
 ... respects, the financial position of…" Due to the phrases added to the scope   and opinion paragraphs, many refer to this report as the Except-For Opinion.
 
- What is except-for-opinion? definition and meaning
 Definition of except-for-opinion: When an auditor cannot perform auditing duties   on a company due to implications placed by the company or other management ...
 
- except for opinion Definition | Business Dictionaries from ...
 Business Definition for: except for opinion. Dictionary of Accounting Terms.   except for opinion. a type of qualified opinionthat an auditor can render. The   auditor ...
 
- What is EXCEPT-FOR-OPINION? - The Law Dictionary
 Definition of EXCEPT-FOR-OPINION: When the company or its management   constrains an auditor, inhibiting audit duty performance on that company.
 
- Qualified Audit Report Examples | eHow.com
 Oct 10, 2009 ... An "except for" opinion relates to a limitation placed on the scope of the audit. For   example, the auditor was not able to observe and test ...