audit theory question

Question 14 The companies Act 1900 established 1. a requirement for the Balance sheet to be audited 2. a requirement for the Profit and Loss account to be audited 3. a requirement for the auditor to be independent of management 4. a standard form audit report 5. a requirement for the auditor to be insured and professionally qualified A None of the above B 1, 3 and 4 All of the above 3 and 4