Final answer:
A justified departure from GAAP may result in an unqualified audit opinion with an explanatory paragraph explaining the departure, ensuring the financial statements fairly present the entity's financial status.
Step-by-step explanation:
A justified departure from the Generally Accepted Accounting Principles (GAAP) may not always lead to a negative outcome in terms of an audit opinion. If a company has a valid reason to deviate from GAAP and the auditors determine that the financial statements still fairly present the entity's financial condition, the auditors might issue an unqualified audit opinion with an explanatory paragraph either before or after the opinion paragraph. This additional paragraph would explain the reason for the departure and affirm that the departure has not misled the financial statement users.