In the course of performing the audit work at a client's place of business, you notice that this year the client has changed from the double declining balance method of depreciation on the assets in the "Machinery and Equipment" account (the largest account in fixed assets) to the straight-line method, and has also computed this year's depreciation using a longer asset life than last year. When the audit team checks the client's computations, they are mathematically correct. Just to be sure, you check the client's depreciation computations 100%, instead of on a test basis. They are all mathematically correct.

Does this situation affect the audit or audit report in any way? Explain.