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
A sharing rule is missing to share Accounts to the AR team, which could be the issue preventing AR team members from seeing invoices. Since invoice is a custom object with a master-detail relationship to account, its sharing settings are controlled by its parent account. If AR users do not have access to account records, they will not be able to see or query invoice records either. Option A is incorrect, since a sharing rule to share invoices to the AR team would not work, as invoice inherits its sharing settings from account. Option B is incorrect, since assigning an invoice page layout to the AR team profile would not affect their visibility of invoice records. Option D is incorrect, since giving read permission to the invoice object to the Accounts receivable profile would not grant access to invoice records that are owned by other users.

Explanation
The impact of these sharing settings is that Sales Engineers Managers and their managers in the role hierarchy will also have access to these records. This is because sharing rules extend access to users in public groups, roles, or territories. The access granted by a sharing rule is inherited by users above those users in the role hierarchy1. Subordinates of Managers who have Sales Engineers in the public group, Sales Engineers that have a similar role of the Sales Engineers of the public group, and Sales Engineers direct reports will not have access to these records unless they are explicitly granted by other means.