A retailer uses a service organization to process payroll transactions. The service organization engages an auditor to express an opinion on the service organization's description of its internal controls in operation as of a specific date. The retailer's auditor will use the service organization's internal control report when planning the retailer's financial statement audit. Given this, the service auditor's report should A. Contain an opinion on the design of the service organization's controls. B. Contain an opinion on the service organization's control design relative to the retailer's objectives. C. Contain an opinion on the service organization's control operating effectiveness relative to the retailer's objectives. D. Contain an opinion on the operating effectiveness of the service organization's controls