The company changed its method of accounting for longterm construction contracts, but management was justified in making the change. The new method is acceptable under GAAP and the change was accounted for prospectively.

Options: 1.Standard unqualified;

2. Modified unqualified;

3. Qualified;

4. Adverse;

5. Disclaimer;

6. Qualified or adverse;

7. Qualified or disclaimer;

8. Adverse or disclaimer.