Auditing and Attestation - Certified Public Accountant (CPA) Practice Exam 2026 - Free CPA Practice Questions and Study Guide

An auditor should issue an unmodified opinion despite a departure from Generally Accepted Accounting Principles (GAAP) when the departure is justified and properly disclosed. This reflects that, although the financial statements do not comply fully with GAAP, the reasons for the departure are valid and communicated transparently to users of the financial statements.

The justification could be based on situations where strict adherence to GAAP might not provide users with useful information or may not better represent the financial position or results of operations. Proper disclosure ensures that all users are aware of the departure and can evaluate the financial statements with an understanding of the circumstances surrounding the departure.

This approach supports the auditor's role of promoting transparency and accurate reporting, allowing stakeholders to make informed decisions based on the rationale behind the departure from GAAP, rather than simply the fact that a departure occurred.