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金融民工阿聪 · 2021年02月20日

A和B,哪个才是否定意见?

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.

不是只有一种否定意见吗,英文的表述是A还是B?

2 个答案
已采纳答案

小刘_品职助教 · 2021年02月21日

嗨,从没放弃的小努力你好:


对滴!

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

小刘_品职助教 · 2021年02月21日

嗨,爱思考的PZer你好:


否定意见的英文表述为 adverse opinion

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努力的时光都是限量版,加油!