Morris Ltd Changed from the Straight-Line Method to the Declining

Morris Ltd changed from the straight-line method to the declining balance method of depreciation for all newly acquired assets. This change has no material effect on the current year's financial statements but is reasonably
Certain to have a substantial effect in later years. If the change is adequately disclosed in the notes to the financial
Statements, the auditor should issue a report with a(n) :

A) consistency modification.
B) unmodified opinion.
C) explanatory paragraph.
D) qualified opinion.