An entity changed from the straight-line method to the declining-balance method of amortization for all newly acquired assets. This change has no material effect on the current year’s financial statements but is reasonably certain to have a substantial effect in later years. If the change is disclosed in the notes to the financial statements, the auditor should issue a report with a(n)
(1) Unmodified opinion.
(2) Unmodified opinion with explanatory paragraph.
(3) Either (1) or (2)
(4) Qualified opinion regarding consistency.