A client decides to change accounting procedures for certain types of transactions which will have a material impact on the financial statements. The client adopts an accounting change promulgated by GAAP but this change has no effect on the current period financial statements. The auditor should issue what type of opinion?

a$.$

Depending on the circumstances, the auditor may choose any of the above.

b$.$

Unmodified opinion.

c$.$

modified opinion.

d$.$

Disclaimer of opinion.