How does the materiality of a departure from GAAP affect the auditors choice of financial statement audit

Question:

How does the materiality of a departure from affect the auditor’s choice of financial statement audit reports?

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...