1. An entity changed from the straight-line method to the declining-balance method of depreciation for all assets. This change has a material effect on the current year's financial statements and is expected to have an even greater effect in later years. If the auditor agrees with the change and it is disclosed in the notes to the financial statements, the auditor should issue a report with a(an):

Group of answer choices

Qualified opinion.

Unmodified opinion with explanatory paragraph.

Unmodified opinion.

Qualified opinion with an explanatory paragraph.

2. During the year, your client changed from the straight-line to an accelerated method of depreciation. This change has no material effect on the current year's financial statements, but will have a substantial effect in later years. You agree with the change, which is adequately disclosed. The auditor will most likely issue a(an):

Group of answer choices

Standard unmodified opinion

Unmodified opinion with explanatory paragraph

Unmodified opinion with changes to standard report wording

Qualified opinion

Disclaimer of opinion

Adverse opinion