An entity has changed its depreciation method for production equipment from a straight line method to units of production method based on hours of utilization. The entity's auditor concurs with the change although it has a material effect on the comparability of the entity's financial statements.
From the following opinion types, select and write the opinion type or types that can be used by the auditor. Up to two opinion types can be selected.
In addition, select and write the appropriate report modification options that are required to be made by the auditor. You can select as many options as apply. (Becker, Adopted)
Opinion Options
Unmodified
Except for qualified
Adverse
Disclaimer
Report Modification Options
Issue the independent auditor's report without modification
Modify the introductory paragraph
Modify the auditor's responsibility paragraph
Omit the auditor's responsibility paragraph
Modify the opinion paragraph
Add an emphasis-of-matter paragraph preceding the opinion paragraph
Add an emphasis-of-matter paragraph following the opinion paragraph