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美國CPA模擬試題：Auditing（四）
When an auditor qualifies an opinion because of inadequate disclosure, the auditor should describe the nature of the omission in a separate paragraph and modify the:
Basis for Opinion Opinion
Paragraph Paragraph
a. No Yes
b. No No
c. Yes No
d. Yes Yes
【答案解析】D
Choice "d" is correct. In a report qualified for inadequate disclosure, the auditor would add a paragraph titled Basis for Qualified Opinion preceding the Opinion paragraph and modify the Opinion paragraph by adding an "except for..." statement.
Choices "b", "a", and "c" are incorrect, as per the above explanation.
【我要糾錯】 責任編輯：藍色天空
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