An entity has changed its depreciation method for production equipment from a straight line method to units of production method based on hours of utilization. The entitys auditor concurs with the change although it has a material effect on the comparability of the entitys financial statements. From the following opinion types, select and write the opinion type or types that can be used by the auditor. Up to two opinion types can be selected. In addition, select and write the appropriate report modification options that are required to be made by the auditor. You can select as many options as apply. (Becker, Adopted) Opinion Options Unmodified Except for qualified Adverse Disclaimer Report Modification Options Issue the independent auditors report without modification Modify the introductory paragraph Modify the auditors responsibility paragraph Omit the auditors responsibility paragraph Modify the opinion paragraph Add an emphasis-of-matter paragraph preceding the opinion paragraph Add an emphasis-of-matter paragraph following the opinion paragraph