a generalized (or specific) statement of perspective and is personal to the person making the statement

an instrument that allows the institutions to make a statement in a non-binding fashion, in other words without imposing any legal obligation on those to whom it is addressed

a statement of a person's thoughts, feelings, and/or impressions

a statement showing how a person thinks or feels about an issue

a statement that expresses how a person feels about something or what a person thinks is true

a statement that reflects how someone thinks or feels

In accounting, the written report by an auditor attesting to the fairness of the information in the company's financial statements. A qualified opinion means that the auditor takes exception to specified items in the statements. An unqualified opinion means that the financial statements follow generally accepted accounting principles (GAAP).