Adverse opinions Under what circumstances would an auditor issue an adverse opinion?

The auditor would be likely to issue an adverse opinion when the auditor has finished the audit and has concluded that the financial statements, taken as a whole, are very materially misstated and therefore, taken as a whole, are not fairly presented due to:
? material departures from GAAP that pervade the financial statements.
? a lack of important disclosures that is pervasive, as this is a departure from GAAP.
The GAAP deviation is typically pervasive to the entire financial statement when an adverse opinion is issued.