A material weakness in internal control for nonissuers typically results in what type of opinion?

A material weakness in internal control for nonissuers typically results in an adverse opinion because a material weakness indicates a significant deficiency in the company's internal controls that could result in a misstatement of financial statements. An adverse opinion describes a situation where the financial statements do not present a true and fair view due to pervasive issues, such as operational failures or inadequacies in internal control.

When auditors identify a material weakness, they determine that the weaknesses are serious enough to undermine the reliability of the financial statements. This leads them to express an adverse opinion, signaling to users of the financial statements that they should be cautious in their reliance on the reported information. The presence of a material weakness means it is not merely a minor issue; rather, it suggests a fundamental problem that could significantly impact the organization's financial reporting, leading to the decision for an adverse opinion.

Other opinions, such as unmodified or qualified opinions, would not be appropriate in this instance because they typically indicate better performance regarding internal controls or financial statements without significant issues. A disclaimer of opinion might arise in situations where the auditor cannot gather sufficient evidence to form an opinion, but it does not apply when there is clear identification of a material weakness.