If the auditor felt that the income statement warranted an unmodified opinion, but the balance sheet warranted a qualified opinion, what could the auditor do?

Give opinions on the income statement and the balance sheet separately.

the entire audit a qualified opinion using the rule of conservatism.

Give the entire audit an Unmodified opinion "except for" and add an explainatory paragraph before the opinion.

The auditor would have to withdraw from the audit as the fourth standard of fieldwork states that auditors shall express an opinion on the financial statements "taken as a whole."