This lesson covers a practice question about dealing with material weakness in an integrated audit of a non-issuer. Nick Palazzolo demonstrates how to analyze the question, highlighting key terms and emphasizing the importance of considering whether the material weakness is pervasive. He explains that an adverse opinion should be issued in such cases and discusses the related reporting requirements, including disclosing the material weakness in a separate paragraph and defining it for readers of the financial statements. Additionally, Nick reviews how to identify the effect of the adverse opinion on the financial statements and touches on the various paragraphs in an audit report. The lesson provides valuable insights into understanding and addressing material weaknesses in an integrated audit scenario.