Please answer with reason for all why the option is correct and why the other options are incorrect Please answer correct otherwise skip it

Other Information" includes Other Information in Documents Containing Annual Financial Statements (OI), Required Supplementary Information (RSI), and Supplementary Information in Relation to the Financial Statements as a Whole (SIRFS). Which is TRUE?

a.

An opinion is issued for SIRFS; the OI does not require limited procedures.

b.

A CPA needs to only read RSI; an opinion is issued on the OI.

c.

SIRFS does not require limited procedures; an opinion is issued on the RSI.

d.

For SIRFS, the level of materiality is lower than the level of materiality for the financial statements.

e.

The CPA issues a qualified opinion on the financial statements if inconsistencies are discovered in the OI.