问题如下图：
选项：
A. 
B. 
C. 
D. 
解释：
NO.PZ2016082405000007 Krista Skujins, FRM, is a bank cret analyst who is examining the financistatements of a bank. She notices ththere is a paragraph notein the autor's report thstates thalthough the autors agreewith virtually all of the bank’s accounting treatments of the financistatement items, the autors not agree with the bank's cision to tresome of the leases operating leases insteof capitleases. Baseon thinformation, whiof the following aut report opinions hthe autor most likely issue Averse opinion. niof opinion. Qualifieopinion. Unqualifieopinion. C This situation is one where a specific accounting treatment usethe bank’s management is inconsistent with the accounting rules. It is isolateinstananso a qualifieopinion woulmost likely issue 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？
NO.PZ2016082405000007 Krista Skujins, FRM, is a bank cret analyst who is examining the financistatements of a bank. She notices ththere is a paragraph notein the autor's report thstates thalthough the autors agreewith virtually all of the bank’s accounting treatments of the financistatement items, the autors not agree with the bank's cision to tresome of the leases operating leases insteof capitleases. Baseon thinformation, whiof the following aut report opinions hthe autor most likely issue Averse opinion. niof opinion. Qualifieopinion. Unqualifieopinion. C This situation is one where a specific accounting treatment usethe bank’s management is inconsistent with the accounting rules. It is isolateinstananso a qualifieopinion woulmost likely issue 不是只有一种否定意见吗，英文的表述是A还是B？
老师，这样的案例题应该怎么判断审计师的意见呀？不太懂前面讲的又认可，又不同意
