A principal auditor decides to share responsibility for the work with another CPA who audited a wholly-owned subsidiary of the entity and issued an unqualified opinion. The total assets and revenues of the subsidiary represent 13% and 18%, respectively, of the total assets and revenues of the entity being audited. The auditor will most likely issue alan): Standard unmodified opinion Unmodified opinion with explanatory paragraph Unmodified opinion with changes to standard report wording O Qualified opinion Disclaimer of opinion Adverse opinion