A Type 1 service auditor's report on internal controls at a service organization includes which of the following?
1) An opinion about the suitability of the design of controls at the service organization
2) Based on the performance of tests of controls and substantive tests of transactions at the service organization
3) An opinion about the operating effectiveness of internal controls at the service organization
4) An opinion about the fair presentation of the service organization's financial statements in accordance with accounting standards