An opinion that can be offered by a Certified Public Accountant before he or she audits an organization's books. This is known as an unaudited opinion, and it will reflect the opinion of the accountant or CPA concerning the organizations's books and financial records. The subsequent audit may or may not bear out the opinion given.

Unaudited opinions are given to provide the organization being audited with some idea of the expected results. This is the opposite of an audited opinion, which is given at the end of an audit and is based upon its findings.