Apublic entity changed from the straight$-$line method to the declining balance method of depreciation for all newly acquired assets. This change has nomaterial effect on the current year'sfinancial 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. fI the change is disclosed int h e notes to thefinancial statements, the auditor should issue a reportwith a$($n$)$:consistency modification.O "except for" qualified opinion. O adverse opinion.unqualified opinion.