Distinguish between a report qualified due to a GAAP departure and one qualified due to a scope limitation. A report qualified due to a GAAP departure results when the auditor The only circumstan departures from has concluded that the for has accumulated insufficient appropriate evidence and has accumulated insufficient appropriate evidence but has accumulated sufficient appropriate evidence but has not accumulated sufficient appropriate evidence and Distinguish between a report qualified due to a GAAP departure and one qualified due to a scope limitation. A report qualified due to a GAAP departure results when the auditor has concluded that the The only circumstance in which a qualified opinion for a GAAP departure is appropriate is for financial statements are correctly stated. financial statements are not correctly stated. Distinguish between a report qualified due to a GAAP departure and one qualified due to a scope limitation. A report qualified due to a GAAP departure results when the auditor has concluded that the The only circumstance in which a qualified opinion for a GAAP departure is appropriate is for departures from immaterial material, but not highly material, material, highly material, Distinguish between a report qualified due to a GAAP departure and one qualified due to a scope limitation. A report qualified due to a GAAP departure results when the auditor has concluded that the The only circumstance in which a qualified opinion for a GAAP departure is appropriate is for departures from GAAP. GAAS. ISA