NO.PZ2023081403000013
问题如下：
Q. An auditor determines that a company’s financial statements are prepared in accordance with applicable accounting standards except with respect to inventory reporting. This exception is most likely to result in an audit opinion that is:
选项：
A.adverse.
B.qualified.
C.unqualified.
解释：
B is correct. A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards. Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception.
怎么来判断何为material depart from accounting standard？
