👉 The term "superinscription" is a concept in the context of accounting and auditing, particularly within the field of audit. It refers to an auditor's opinion that a company has made material misstatements in its financial statements. Superinscriptions are not a standard practice in accounting or auditing, but rather a specific type of audit report prepared by an external auditor who is hired by the client to provide an opinion on whether a company has made material misstatements. The term "superinscription" implies that the
