Auditor opinion after Restatement of FS of previous financial year

Good morning Sir and many thanks for your help. My apologies, my English is not good, but I'll try to address my question. I've a doubt related to the auditor opinion when he restate the previous FS. Imagine that auditor A, as the new auditor of company xyz from the financial year 2013 he had to restate the balances of 2012 and 2011. Assuming that there is no material mistatements in 2013 and due to the restatement, the auditor concluded that the total asset of 2012 was overvalued and he had to correct it so that it went down in $ 1 million, total liabilities went down in $ 500.000 and the loss of the period increased in $ 800.000. My question is, what should be the auditor opinion in the auditor repor of the 2013 financial year? Best regards ET