If financial statements contain a pervasively material departure from generally accepted accounting principles,the auditors usually should issue an adverse opinion.

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A pervasively material departure from generally accepted accounting principles (GAAP) is a significant issue in the financial statements that affects multiple accounts or disclosures. When auditors encounter such a departure, they should issue an adverse opinion, which indicates that the financial statements do not fairly present the entity's financial position, results of operations, or cash flows in accordance with GAAP. The adverse opinion is the most severe form of audit opinion and seriously impairs the credibility of the financial statements.

If Financial Statements Contain a Pervasively Material Departure from Generally