big cat: any of several large cats typically able to roar and living in the wild
mammal: any warm-blooded vertebrate having the skin more or less covered with hair; young are born alive except for the small subclass of monotremes and nourished with milk
adverse opinion: an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States