Explanation
Creating a criteria-based sharing rule to give access to the public group for high-value opportunities and creating a public group and assigning the auditors to the group are the best options to give access to high-value opportunities to a team of auditors distributed through the organization. Option A is incorrect, since putting the auditors as the highest level of the role hierarchy would give them access to all opportunities, not just high-value ones. Option B is incorrect, since adding the auditors to the default opportunity team would require manual configuration and maintenance

Explanation
The system permission in their profile that enabled the users to see all list views is manage public list views.
This permission allows users to create, edit, and delete public list views, as well as view all list views shared with them or with their groups. To restrict visibility to the respective list views, the system administrator should remove this permission from the users' profiles and assign it only to those who need to manage public list views

Explanation
The best solution for this scenario is to grant managers access to the fields using field-level security, and do not add them to a page layout. This way, the managers can see the fields in reports, but not on the account record detail page. The other options are either not feasible or not effective.