What Is A Shopping Opinion?

As far as I am aware, a 'Opinion Shopping' is when an Auditor canvases the opinion of other Accountants and only chooses to include the opinions of those that agree with their point of view. As opposed to getting an unbiased 'second opinion' they look for other auditors who will give similar projections and outcomes.

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Opinion Shopping is a term used by external auditors to refer to auditees who contract with or
reject auditors depending on the type of opinion report they will issue on
the auditee.
The principles of this concept are:

• Auditees determine
  the compensation or audit fees to auditors for their work and also providing future audit engagements
  
• Audit fees are main source of income for the auditor
• auditees try to
  contract the auditors who will issue audit opinions according to the auditees'
  needs
• certain auditors are willing to fulfill such
  demands so long as the auditee assure them of future audit engagements. For example an auditee who knows that the current auditor will issue a qualified, true, or disclaimer of opinion report, reject the audit engagement before the opinion is issued. He alternatively shops for another auditor who is ready to issue an unqualified opinion.

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