qualification
B1CEFR level
30/100Rarity: fairly common
TechnicalRegister
A reservation expressed in an audit opinion where the accounts are fair except for a specific matter.
The qualification centred on the auditors' inability to observe the year-end stock count.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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