What is the most possible audit opinion that a company may receive for its financial report for the following independent situations below? and why?

(1) Auditors conducted an external audit for ABC Ltd on their financial statements ended 30 June 2019. The auditors are overall satisfied with the information presented in ABC Ltds financial statements except for having a different view on the estimation of the depreciation amount. The rest of the financial statements are free from material misstatement. (2) Auditors found that the financial report conforms to the accounting standard and presents a true and fair view. (3) Auditors found that the financial report is prepared using cash basis instead of accrual basis.