An entity has changed its depreciation method for production equipment from the straight line method to a units$-$of$-$production method based on hours of utilization. The entity$$s auditor concurs with the change although it has a material effect on the comparability of the company$$s financial statements. Please assume this entity is a nonissuer $($nonpublic company$)$ and auditors follow AICPA auditing standard for this engagement.

$1.$ Select those opinion types which can be used from the following.

A$.$ Unmodified

B$.$ Qualified

C$.$ Adverse

D$.$ Disclaimer

$2.$ Select the appropriate report modification.

A$.$ Issue the standard auditor's report without modification

B$.$ Describe the circumstances in the basis for opinion section and modify the opinion section.

C$.$ Reference the circumstances in an emphasis$-$of$-$matter paragraph without modifying the other sections.