In line with International Standards on Auditing (ISAs), which of the following are the overall objectives of an audit of financial statements? I. To obtain reasonable assurance about whether the...

In line with International Standards on Auditing (ISAs), which of the following are the overall objectives of an audit of financial statements?

I.
To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement in order to express an opinion on them

II.
To report on the financial statements and communicate as required by ISAs in accordance with the auditor’s findings

III.
To identify and assess the risks of material misstatement of the financial statements due to fraud

IV.
To obtain sufficient and appropriate audit evidence regarding management’s use of the going concern assumption

1)  I and II

2)  I and IV

3)  II and III

4)  II and IV