Each of the following independent situations is material. Select from the option list provided the most appropriate type of auditor's opinion. Assume that U.S. GAAP is the applicable financial reporting framework. Each choice may be used once, more than once, or not at all. Opinion modified as a result of a scope limitation Opinion modified as a result of a material misstatement Unmodified opinion Disclaimer of opinion as a result of a scope limitation or Adverse opinion as a result of a material misstatement Situation Opinion type 2. During the period audited, the client changed its accounting policy for recognition of credit loss expense from the allowance method to the direct write-off method. The difference in expenses recognized does not have pervasive effects on the financial statements