A local audit opinion is the professional judgment rendered by auditors regarding the financial statements or operations of a local government entity. It reflects the auditors’ assessment of whether the financial statements present a true and fair view, comply with accounting standards, and accurately reflect the entity’s financial position and performance. The opinion can vary from unqualified (clean), qualified (with specific exceptions), adverse (significant departures), or disclaimer (unable to form an opinion). This opinion is crucial for stakeholders as it provides assurance on the reliability and credibility of the financial information presented by the local government entity.