$18-11$ A public entity changed from the straight$-$line method to the declining balance method of depreciation for all newly acquired assets. This change has no material effect on the current year$$s financial statements but is reasonably certain to have a substantial effect in later years. The client$$s financial statements contain no material misstatements and the auditor concurs that this change is justified. If the change is disclosed in the notes to the financial statements, the auditor should issue a report with a$($n$)$

$$Except for$$ qualified opinion.

Adverse opinion.

Unqualified opinion.

Consistency modification.