For the following independent situations, assume you are the audit partner on the engagement.:

situstion $1$:You have found during the audit of sales transactions that several transactions recorded by the Font Company were orders from customers on the last few days of the year. However, due to typhoon at the year end, the good delivery was delayed and started immediately on the first few days of the next year. The transactions amounted to $$10,000.$ The company has a net income of $$250,000.$

Situation $2$ :Your client, Harrison Automotive, has changed from straight$-$line to sum$-$of$-$the years' digits depreciation. The effect on this year's income is material. You believed the change aligns with change in usage pattern of the automobile.

Discuss the most appropriate type of opinion the auditor should issue. Explain briefly the reason for the opinion.