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Do you agree or disagree with the following statement? If the financial statements do contain an immaterial departure from generally accepted accounting principles (U.S. GAAP),

Do you agree or disagree with the following statement? If the financial statements do contain an immaterial departure from generally accepted accounting principles (U.S. GAAP), a qualified opinion needs to be issued; on the other hand, if the financial statements contain a material departure from GAAP (U.S. GAAP), an adverse opinion will be issued. Please explain your reasoning

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