noun
Formal term for a professional or official opinion, observation, or findings, often used in medical, academic, or business reports.
医師の所見では、手術の必要はないとのことです。
According to the doctor's opinion, surgery is not necessary.
監査の所見を報告書
We compiled the audit findings into a report.
Compound of 所 (place, point) and 見 (see, view), literally 'what one sees at a point'; the meaning developed into 'opinion' or 'findings' based on observation.