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dissenting opinion. Opinion of one or more judges that does not concur with the judgment delivered by the majority of judges hearing the case. Also called dissent. Use 'dissenting opinion' in a Sentence.
What is a 'Qualified Opinion'. A qualified opinion is a statement issued after an audit is done by a professional auditor that suggests the information provided was limited in scope and/or the company being audited has not maintained GAAP accounting principles.