Randy & Green, CPAs, have completed their year$-$end audit of Jackson, Inc. A review of the audit documentation indicates that Jackson changed its depreciation method during the year. The documentation also indicates that Randy & Green concur with the change and with the method of effecting the change, but that there is a material effect on the financial statements for the year under audit. What guidance is provided by AICPA Professional Standards with respect to appropriate modifications to the auditor's report in this situation?

Note: please identify the source $($e$.$g$.,$ AU### paragraph ##$)$ and also copy the appropriate paragraph$($s$).$