The Table 3-1 Relationship of Materiality to Type of Opinion is attached.
The relationship between materiality and opinion does not really impact the audit work but does impact the client on a practical level. Regardless of this natural link between materiality and audit report, materiality must be established during the planning phase and then used as a benchmark during testing. Then, items that are not GAAP but below materiality threshold are reviewed with the client but they have the OPTION of whether they book ...
Your discussion is 264 words and discusses how materiality impacts client interactions during an audit and how the audit adjustments impact the type of report.