The city also labeled certain statements as having been "audited," which generally means that the material had been thoroughly checked, when in fact the auditors had expressed reservations.

While the auditors expressed doubt about the plant, they did not fully communicate their concern to the co-op board or members.

The auditor may express opinions at Board meetings, but cannot participate in the Board's voting process.

First Executive said its auditor, Price Waterhouse, had expressed doubts about the insurer's ability to remain in business.

The auditors, Ernst & Young, expressed concerns after reviewing Trump Hotels' financial results for 2002 and 2003.

The college was facing a shortfall of at least £500,000 in 2009 and its auditors expressed doubt about RNC's ability to continue as a going concern.

IMC Fertilizer fell 7/8, to 29 3/4, after its auditors expressed doubts about the company's ability to continue as a going concern.

The auditor must either express an opinion regarding the financial statements, taken as a whole, or state that an opinion cannot be expressed, in the auditor's report.

When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report.

The system lasted until 11 November 2003, when the auditors expressed doubts about a EUR 500 million investment in the Cayman Islands.