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Each of the following situations is independent of the others and is material to the auditor$$s opinion. Select from the option list the opinion type that should be expressed if the client is a nonissuer. Each choice may be used once, more than once, or not at all.

SituationOpinion$1.$ During$$the$$current$$year$,$the client changed its depreciation method from the straight$-$line method to the declining$-$balance method.$$

$2.$ During the current year, the client changed its estimate of the building$$s salvage value from $$100,000$ to $$8,000.$

$3.$ During the current year, the client changed its method of credit loss expense recognition from the allowance method, income statement approach, to the direct write$-$off method.

$4.$ During the current year, the client discovered that last year$$s inventory physical count was incorrect. The client properly corrected the material misstatement in the current year$$s financial statements.

$5.$ The client could not refinance its current liabilities, and the auditor concludes that a substantial doubt exists about the client$$s ability to continue as a going concern for a reasonable period of time. The client$$s financial statements adequately disclose its financial difficulties.

$6.$ The auditor discovered a material overstatement of revenues; however, the client failed to correct the misstatement.

$7.$ The client changed the method for accounting for an expense because of a requirement in a new standard issued by the FASB.

$8.$ The auditor employed the use of a specialist to help gather evidence relating to pension costs.