An auditor had been accumulating potential adjustments throughout the audit, and in her review of the entire audit, she has determined that a sales cut-off error should be corrected by an adjusting entry. Sales had mistakenly been recorded for goods sold after the balance sheet date. The client has an integrated computerized accounting system; therefore, all related accounts were affected by the error. The auditor has determined that sales were overstated by $185,000, and that cost of goods sold have to be reduced by $110,000. Materiality for the engagement was set at $250,000. The auditor is preparing to issue an unqualified opinion. Do you agree? Why or why not?