modification opinion

ABC Co materiality level is $100000

Below is the effects of unadjusted misstatements:

1) revenue will be increased by $150000 (above materiality)
2) expenses will be increased by $120000 (above materiality)

Net effect to p&l is profit increased by $30000 (below materiality)

if the above misstatements remain unadjusted, would it affect the auditor’s opinion?

Thanks