EXPORT DECLARATION Definition

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EXPORT DECLARATION is the official paperwork required of exporters so trade transactions and goods can be tracked.

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OPINION PARAGRAPH is the paragraph in the audit report that expresses the auditor's
conclusions. The wording of the standard, unqualified opinion paragraph is: "In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of XYZ Company at December 31, year A, and the results of its operations and its cash flows for the year then ended in conformity with U.S. generally accepted accounting principles."

INQUIRE / INQUIRY is to ask questions or investigate.

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