(TCO 2) 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 entity's auditor concurs with the change although it has a material effect on the comparability of the entity's 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

1. Unmodified
2. Except for qualified
3. Adverse
4. Disclaimer
6. Report Modification Options
7. Issue the independent auditor's report without modification
8. Modify the introductory paragraph
9. Modify the auditor's responsibility paragraph
10. Omit the auditor's responsibility paragraph
11. Modify the opinion paragraph
12. Add an emphasis-of-matter paragraph preceding the opinion paragraph
13. Add an emphasis-of-matter paragraph following the opinion paragraph