(TCO 2) An entity has changed its depreciation method for production equipment from a straight line method to units of production method based on hours of utilization. The entitys auditor concurs with the change although it has a material effect on the comparability of the entitys financial statements.

From the following opinion types, select and write the opinion type or types that can be used by the auditor.

Up to two opinion types can be selected.

In addition, select and write the appropriate report modification options that are required to be made by the auditor. You can select as many options as apply. (Becker, Adopted)

Opinion Options

a. Unmodified

b. Except for qualified

c. Adverse

d. Disclaimer

Report Modification Options

Issue the independent auditors report without modification

Modify the introductory paragraph

Modify the auditors responsibility paragraph

Omit the auditors responsibility paragraph

Modify the opinion paragraph

Add an emphasis-of-matter paragraph preceding the opinion paragraph

Add an emphasis-of-matter paragraph following the opinion paragraph