| 释义 |
opinion shopping Opinion shoppingAttempts by a corporation to attain reporting objectives by following questionable accounting principles, with the help of an auditor willing to sanction the practices. Prohibited by the SEC.Opinion ShoppingThe act or practice of a company looking for an auditor who is likely to give an undeservedly good report on that company's financial health. The company may opinion shop for an auditor with unscrupulous ethics or perhaps who is simply not very good. Opinion shopping is illegal and as a result some analysts raise questions when a company suddenly changes its auditor.opinion shopping The search for an accounting firm that will provide the desired opinion for a financial statement. Firms sometimes opinion shop when their current auditors consider their accounting practices questionable or unacceptable. Investors should spend extra time investigating firms that have recently changed auditors. |