[Solved] During an engagement to review the financial statements of a nonpublic entity, an accountant becomes aware of a material departure from GAAP. If the accountant decides to modify the standard review report because management will not revise the financial statements, the accountant should: A)express negative assurance on the accounting principles that do not conform with GAAP. B)disclose the departure from GAAP in a separate paragraph of the report. C)issue an adverse or an "except for" qualified opinion, depending on materiality. D)express positive assurance on the accounting principles that conform with GAAP. Erectile Disorder: This refers to a type of sexual impairment where an individual cannot sustain or achieve penile erection during sexual engagement. Erotic Plasticity: Erotic plasticity refers to the degree to which an individual's sex drive can be changed by societal, situational, and cultural influences. Sexually Transmitted Infection: A sexually transmitted infection (STI) is an infection that is primarily spread through sexual contact. Nocturnal Emission: An involuntary ejaculation of semen that occurs during sleep, also known as a wet dream.