In$-$Class Team Case $17-41($Algo$)[$LO $17-3,17-4,17-5]$ For each of the following brief scenarios, assume that you are reporting on a client's current$-$year financial statements. Reply as to the type or types of opinion possible in the circumstance. Do not read more into the circumstance than what is presented, and do not consider the possibility of an auditors' discretionary emphasis$-$of$-$matter paragraph being added to the audit report. Unless stated otherwise, assume that the information presented is material to the financial statements. If the situation doesn't tell you whether a misstatement pervasively misstates the financial statements or doesn't list a characteristic that indicates pervasiveness, two reports may be possible. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}\backslash$hline & Situation $\backslash \backslash 1.$ A client has changed from the method it uses to calculate post$-$employment $\backslash \backslash$ benefits from one acceptable method to another one. The effect of the change $\backslash \backslash$ is immaterial this year, but expected to be material in the future. $\backslash$end$\{$tabular$\}$