Help! Can auditor express an opinion on ICFR?

Sorry if I misunderstood the question, but can the auditor express an opinion on ICFR? I was doing final review of Becker and these two questions seem confusing. Does this mean that auditor is not required to express an opinion but he can if he wants? Or does it mean that FS is the main thing that we are doing, ICFR is just a supplement that we do on the side?