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An entity has changed its depreciation method for productionequipment from a straight line method to units of production methodbased on hours of utilization. The entity’s auditor concurs withthe change although it has a material effect on the comparabilityof the entity’s financial statements. From the following opiniontypes, select and write the opinion type or types that can be usedby the auditor. Up to two opinion types can be selected. Inaddition, select and write the appropriate report modificationoptions that are required to be made by the auditor. You can selectas many options as apply. (Becker, Adopted) Opinion OptionsUnmodified Except for qualified Adverse Disclaimer ReportModification Options Issue the independent auditor’s report withoutmodification Modify the introductory paragraph Modify the auditor’sresponsibility paragraph Omit the auditor’s responsibilityparagraph Modify the opinion paragraph Add an emphasis-of-matterparagraph preceding the opinion paragraph Add an emphasis-of-matterparagraph following the opinion paragraph

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Deanna Hettinger
Deanna HettingerLv2
28 Sep 2019
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