ISO-IEC-27001-LEAD-AUDITOR practice

Q1 Single choice

AppFolk, a software development company, is seeking certification against ISO/IEC 27001. In the initial

phases of the external audit, the certification body in discussion with the company excluded the marketing division from the audit scope, although they stated in their ISMS scope that the whole company is included.
Is this acceptable?

A
Yes, audit and ISMS scope do not necessarily need to be the same
B
No, divisions that are not critical for the industrial sector in which the auditee operates can be excluded from the audit scope
C
No, audit scope should reflect all of the organization's divisions covered by the ISMS