WordNet
n. an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States
Usage examples of "adverse opinion".
One of the older missionaries frowned at this intelligence, marling it down as one more proof of their doctor's essentially trivial attitude toward life, but his adverse opinion was not reported to his companions, because from a point forward of the Thetis a new board swept into view, and this one bore not a mere swimmer, but a nymph, a nude symbolization of all the pagan islands in the seven seas.
The free-swinging entrepreneur who started up vast enterprises unafraid of defeat or adverse opinion, is a folk hero of industrialism, particularly in the United States.
To avoid open criticism and the spotlight of adverse opinion, the ultranationalists behind the resurrected drive for empire and the glorification of the Japanese race were forced to clandestinely worship at Yasukuni during the night.
Bonilla, without discounting the validity of Captain Jolly's adverse opinion, I suggest you carry on your plans.