The client changed method of depreciation from straight line to written downvalue method. This has been disclosed as a note to the financial statements. It has an immaterial effect on the current financial statements. It is expected, however, that the change will have a significant effect on future periods. Which of the following option should the auditor express?

• A. Unqualified opinion
• B. Qualified opinion
• C. Disclaimer of opinion
• D. Adverse opinion