When reporting on comparative financial statements, an auditor ordinarily should change the previously issued opinion on the prior year's financial statements if the: a. Prior year's financial statements are restated to conform with generally accepted accounting principles. b. Auditor is a predecessor auditor who has been requested by a former client to reissue the previously issued report. c. Prior year's opinion was unmodified and the opinion on the current year's financial statements is modified due to a lack of consistency. d. Prior year's financial statements are restated following a change in reporting entity in the current year