/ˈkwɒlɪfaɪd əˈpɪnjən/ – Phrase
Definition: Ý kiến chuyên môn.
A more thorough explanation: a set of accounts that has been commented on by the auditors because they do not believe that the picture of the company’s activities presented is true, complete and fair
Example: According to the qualified opinion, the company did not maintain GAAP accounting principles.