Critical self$-$review of the work performed is the responsiblity of every team member. Which of the following are important during a critical self$-$review and before preparing an EGA $?$

$1.$ The nature, timing and extent of of procedures should be sufficiently executed and documented.

$2.$ Clear audit trail of all testing and evidence obtained has been reflected in the conclusion reached.

$3.$ Account balances should be reconciled to the underlying accounting records.

$4.$ Spell check has been performed on EGA.

A: $1$ and $2$

B: $3$ and $4$

C: All of the above

D: $1,2$ and $3$