In terms of ISA 200, when conducting an audit of financial statements, the auditor is required to: 1) Comply with ethical requirements relating to an audit of financial statements 2) Plan and perform the audit with professional skepticism 3) Exercise professional judgement in planning and performing an audit of financial statements. 4) Conduct an audit in accordance with International Standards on Auditing Indicate which of these statements are incorrect. a. None of the options b. 2 and 3 c. 1 and 3 d. 1, 2, 3 and 4