$[28]$ An entity's financial statements as a whole are not fairly presented in accordance with accounting principles generally accepted in the United States of America. Accordingly, the auditor must express a$(n)$

A$.$ Unmodified opinion.

B$.$ Qualified opinion.

C$.$ Adverse opinion.

D$.$ Disclaimer of opinion.

$[29]$ An expression of opinion on the fair presentation of a single financial statement after the expression of an ad opinion on the statements as a whole is a$($n$)$

A$.$ Qu$$llified opinion.

B$.$ Permissible basis for reporting if the statement is not a major portion of the complete set of statements.

C$.$ "Subject to$"$ opinion.

D$.$ Impermissible basis of reporting.