A CPA has completed an audit of the financial statements of a long-haul trucking company for the year ended December 31, 20Y8. Prior to 20Y8, the company depreciated its trucks over 10 years. However, during 20Y8, the company determined that a more realistic estimated life for its trucks was 8 years and computed the 20Y8 depreciation on the basis of the revised estimate. The CPA is satisfied that the 8-year estimate is reasonable, but the change will have a material effect on the comparability of the company's financial statements. The company adequately disclosed the change in estimated useful lives of its trucks and the effect of the change on 20Y8 income in a note to the financial statements. Which type of audit report would you suggest be issued on the 20Y8 financial statements and why?