An external auditor discovers that a payroll supervisor of the firm being audited has misappropriated $$10,000.$ The firm's total assets and before$-$tax net income are $$14$ million and $$3$ million, respectively. Assuming no other issues affect the report, the external auditor's report will most likely contain a$($n$)$

Disclaimer of opinion.

Adverse opinion.

Scope qualification.

Unmodified opinion.