An 'Except For' opinion is one of the two qualified opinions that an auditor can render, indicating that the financial statements present the financial position fairly except for certain specified conditions requiring disclosure.
A disclaimer of opinion is a statement made by an auditor indicating that they could not obtain sufficient evidence to form an opinion on the financial statements due to a significant limitation on the scope of the audit.
An auditors' report that includes qualifications due to scope limitations or disagreements regarding the treatment/disclosure of matters in financial statements based on the degree of materiality.
