If the auditor found one misstatement in A/R amounted 25000 OMR, the net income is 210000 OMR and the cutoff point of materiality is 5% but if the misstatement is more than 10%, it is considered as SO material misstatement. The appropriate auditor report in this case is:

Select one:

a.

Unmodified with explanatory paragraph audit opinion

b.

Disclaimer audit opinion

c.

Unmodified audit opinion

d. Adverse audit opinion

e.

Qualified audit opinion