This seems like a straightforward application of the audit opinion standards. If there's a scope limitation or a material weakness, the auditor would issue a qualified opinion on internal control. I'm confident that C is the right answer here.
This question is a bit tricky. I want to make sure I understand the difference between Tier 1 and Tier 2 activities before answering. Let me re-read the question and options to ensure I'm on the right track.
Malcolm
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