If the expiry date or presentation period falls on a day when the bank is closed，then it should be extended to the first following day on which such bank is open．( )

当企业的财务报表将亏损反映为虚假盈利时，审计人员必须发表（）。

A．无保留意见

B．拒绝发表意见

C．否定意见

D．例外意见