In order to express an opinion, the auditor obtains a level of assurance about whether the financial statements are free from material misstatement, whether due to error or fraud. Which of the following is required of the auditor in obtaining this level of assurance? (Points : 10)

Plan the work and properly supervise any assistants.

Obtain absolute assurance that the financial statements are not misstated due to fraud on the part of management.

Determine the applicable financial reporting framework and prepare an adequate description of the framework for inclusion in the financial statements

Exercise his or her specific legal powers and authority in investigating suspicious activities of the entity's employees, including management.