An entity changed from the straightline method to the decliningbalance method of depreciation for all...

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Accounting

An entity changed from the straightline method to the decliningbalance method of depreciation for all newly acquired assets. This change has no material effect on the current years financial statements but is reasonably certain to have a substantial effect in later years. If the change is disclosed in the notes to the financial statements, the auditor should issue a report with a(n)

a. Qualified option.

b. Unqualified opinion with explanatory paragraph.

c. Unqualified opinion.

d. Qualified opinion with explanatory paragraph regarding consistency.

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