Please explain fully and do not copy answer from somewhere on chegg. I will down vote because it always happens to me.

For each of the following departures from GAP, indicate the type of opinion that the auditors would issue as well as any modifications that would be made to the standard (unmodified) report in the audit of a non-issuer.

a. A departure that had an immaterial effect on the financial statements.

b. A departure that had a material effect on the financial statements (this effect was not pervasive and affected only one account).

c. A departure that had a material effect on the financial statements and was pervasive affected a number of accounts on both the balance sheet and income statement).