如题

问题如下：

Auditor's report is an important information resources for credit analyst. Different opinions shows different reliability of the financial statement. After auditing, the auditor agrees the bank’s most accounting treatments, but think it is not appropriate to treat some of the leases as operating leases rather than capital leases. On this condition, which of the following opinions would be issued on this financial statement?

选项：

A.

Averse opinion.

B.

Denial of opinion.

C.

Qualified opinion.

D.

Unqualified opinion.

解释：

C is correct.

考点：审计报告意见类型。

解析：With a qualified opinion, the financial statements are fairly presented, except for a specified issue.

个别重要事项未按照会计准则的要求处理，出具保留意见的审计报告