A client changes from FIFO to LIFO for accounting for inventory and appropriately discloses the change in the footnotes. This change does not have a material effect on the financial statements in the current year but the change is expected to have a material effect in later years. In the current-year auditor's report, the auditor should: Issue an unmodified opinion with an emphasis-of-matter paragraph. Issue an unmodified opinion with an other-matter paragraph. Issue an unmodified opinion. Issue a qualified or adverse opinion