S: (n) opinion, view (a message expressing a belief about something; the expression of a belief that is held with confidence but not substantiated by positive knowledge or proof) "his opinions appeared frequently on the editorial page"
S: (n) adverse opinion (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)