Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

An auditor must provide an opinion on a company's financial statements. The auditor has to give an actual report based on whether the accounts show a true and fair view. If an auditor gives a clean audit report, that means they show a true and fair view. If the auditor gives a qualified opinion, it can go from a spectrum of not reflecting the true and fair view-----