Finans
Sartli Gorus (Qualified Opinion)
İngilizce: qualified opinion
Türkçe Tanım
Denetcinin, mali tablolarin belirli bir husus disinda dogru ve durust bir gorunum sundugunu beyan ettigi gorustur; belirli bir kalemde cekince vardir ama bu cekince tablolarin butununu gecersiz kilacak yayginlikta degildir. Sartli gorus ile olumsuz gorus arasindaki esik, yani sorunun material ama pervasive olmayan mi yoksa hem material hem pervasive mi oldugu, kredi verenler icin kritik ayrimdir; zira ilk durum tekil bir duzeltmeyle cozulebilirken ikincisi tablolarin butununun guvenilirligini sorgulatir ve teminat degerlemesini koklu bicimde etkiler.
English Definition
An opinion in which the auditor states that the financial statements give a true and fair view except for a specified matter; a reservation exists over a particular item but is not pervasive enough to invalidate the statements as a whole. The threshold between a qualified and an adverse opinion, whether the issue is material but not pervasive or both material and pervasive, is a critical distinction for lenders, since the former can be cured by a discrete adjustment while the latter puts the reliability of the accounts in question and reshapes collateral valuation.