In auditing the long-term investments account, an auditor is unable to obtain audited financial statements for an investee located in a foreign country. The auditor concludes that sufficient appropriate evidence regarding this investment cannot be obtained. The amounts involved are material but not considered highly material or pervasive. The auditor will most likely issue aan): Standard unmodified opinion Unmodified opinion with explanatory paragraph Unmodified opinion with changes to standard report wording Qualified opinion Disclaimer of opinion Adverse opinion