You are a partner with 5117 Associates. During 5117 Associates' audit of ECW, Inc. (a nonpublic company), you find that CW computed its depreciation expense on its fixed assets using the straight-line method but ECW states in the footnotes that depreciation is computed using the double-declining-balance method. The double-declining-balance method should have been used. ECW does not want to adjust its financial statements for this material misstatement. 5117 Associates does not believe the misstatement is pervasive. Which of the following is the most appropriate report that should be issued by 5117 Associates? A. Adverse opinion B. Qualified opinion due to scope limitation C. Disclaimer of opinion D. Unmodified opinion with emphasis paragraph due to change in accounting principle or E. Qualified opinion due to a GAAP departure