audit theory question

ISA 265 Communicating deficiencies in internal control to those charged with and management requires auditors to: 1. promote effective two-way communication between the auditor and TCWG 2. communicate clearly with TCWG the responsibilities of the auditor in relation to the financial statement audit and an overview of the planned scope and timing of the audit 3. reach agreement with TCWG 4. obtain from TCWG information relevant to the audit 5. provide TCWG with timely observations arising from the audit that are significant and relevant to their responsibility to oversee the financial reporting process A All of the above B 1, 2, 4 and 5 1, 3, 4 and 5 2, 3, 4 and 5