Which audit opinion $($audit report$)$ would be the most appropriate in the following case?

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You are auditing ABC Co$.$ for the first time. ABC Co$.$ has been in business for several years but has never had an audit before. The company has decided to convert to IFRS standards from its ASPE prepared financial statements since it decided to go public next year. After the audit is completed, you conclude that the current year balance sheet is stated correctly in accordance with IFRS. The client did not authorize you to do test work for any of the previous years. $$

Modified$/$Qualified

Adverse

Disclaimer of opinion

Unmodified$/$Unqualified