AUDIT OPINION:

An entity has changed its depreciation method for production equipment from the straight line method to a 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 company's financial statements. Please assume this entity is a nonissuer (nonpublic company) and auditors follow AICPA auditing standard for this engagement.

1.Select those opinion types which can be used from the following.

A. Unmodified

B. "Except for" qualified

C. Adverse

D. Disclaimer