NO.PZ2016012102000004
问题如下：
If an auditor finds that a firm's financial statements have made a exception to the accounting principles, what audit opinion is most likely to be issued?
选项：
A.adverse opinion.
B.different opinion.
C.qualified opinion.
解释：
C is correct.
If the firm's financial statements make any exceptions to the accounting principles, an auditor can issue a qualified opinion and explain the exceptions.
考点：审计意见
如果公司财务报表的某些事项（不重大）并没有完全遵守会计准则，审计师可以发表保留意见（qualified opinion）并解释导致保留意见的事项 。
A选项是否定意见（Adverse opinion），当财务报表存在重大偏差时，审计师发表的意见。
B选项不是审计意见。
题目没说不重大呀，而且不重大但违反准则还可以qualified?
