美国CPA模拟试题：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.