The auditor has discovered a 2,2 M $ calculation error in the depreciation expense for the year. The directors have refuse to alter financial statements. The carrying amount of non-current assets is 440M $ and a draft profit is 66M $. What is the most appropriate form of audit opinion?

a. Qualified audit opinion on the basis of a misstatement b. Unmodified c. Qualified audit opinion on the basis of insufficient audit evidence d. Unmodified with an emphasis of matter paragraph to draw attention to the error