FYI: An adverse opinion is issued when specific pervasive GAAP departure is identified. When would an auditor be most likely to express an adverse opinion?

An adverse opinion is issued when a material and pervasive GAAP departure is present in the financial statements. If the financial statements do not conform with FASB requirements a GAAP departure is present. If considered to be of sufficient magnitude to cause the financial statements to be misleading, the auditor would issue an adverse opinion.