Whoa, this is tricky. There are a lot of steps to keep track of. I'm going to have to really focus and think this through methodically to get the right answer.
I've reviewed the auditing standards before, so I think I've got this. The planning and supervision of assistants, as well as the study of internal controls, are definitely field work standards. I'll confidently select option B.
Based on my understanding of the certification levels, I believe the answer is B. CL 4 is the level that requires the most comprehensive security assessment, including the minimum checklist and additional independent analysis.
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