Because of increasing profits and inventory prices, the company changed from FIFO to LIFO inventory, which had a material effect on inventory and cost of sales. The change is adequately disclosed in the financial statements, and the auditor concurs with the change. The auditor will most likely issue alan): Standard unmodified opinion Unmodified opinion with explanatory paragraph Unmodified opinion with changes to standard report wording Qualified oplon Disclaimer of opinion Adverse opinion