Unmodified opinion

Hi, Q1) I thought that unmodified was only for the most basic reports with no additions or ifs, buts etc. In practice questions: $5000 depreciation error, Directors refuse to alter. NCA - $1m and Profit -$150,000. Please explain why this is unmodified? Do auditors not have a duty to users to make them aware of this error by including it as a qualified opinion due to material misstatement? "Except for the matter above, the FS give a true and fair view.."? Q2) In practice questions Emphasis of matter paragraph means audit opinion has been modified - correct answer is false. If correct answer is false, that would suggest Emphasis of matter is unmodified, whereas in the notes, it comes under the modified paragraph. Can you please clarify this for me. Many thanks