write it in three sentences: Even though E-Lotion.com, Inc. records revenues at the time customer orders are placed (which is a departure from the AFRF, usually U.S. GAAP), the auditor has determined that the amount of orders placed but not shipped as of the balance sheet date is not material. Materiality refers to the significance of an omission or misstatement of information in the financial statements. If the departure is not material, it means it doesn't significantly affect the overall understanding of the financial statements. Therefore, the auditor can issue an unmodified opinion, indicating that the financial statements present a true and fair view in accordance with the applicable financial reporting framework