NO.PZ2016082405000007
问题如下：
Krista Skujins, FRM, is a bank credit analyst who is examining the financial statements of a bank. She notices that there is a paragraph noted in the auditor's report that states that although the auditors agreed with virtually all of the bank’s accounting treatments of the financial statement items, the auditors did not agree with the bank's decision to treat some of the leases as operating leases instead of capital leases. Based on that information, which of the following audit report opinions has the auditor most likely issued?
选项： A. Averse opinion.
B. Denial of opinion.
C. Qualified opinion.
D. Unqualified opinion.
解释：
C This situation is one where a specific accounting treatment used by the bank’s management is inconsistent with the accounting rules. It is an isolated instance and so a qualified opinion would most likely be issued.
审计部门最愿意出限制保留意见？不应该愿意出无保留意见么？
