The following questions concern the planning of the engagement. Select the best response

.Which of the following is an effective audit planning procedure that helps prevent misunderstandings and inefficient use of audit personnel?

1. Arrange to make copies, for inclusion in the audit files, of those client supporting documents examined by the auditor.

2. Arrange to provide the client with copies of the audit programs to be used during the audit.

3. Arrange to have the auditor prepare and post any necessary adjusting or reclassification entries prior to final closing.

4. Arrange a preliminary conference with the client to discuss audit objectives, fees, timing, and other information.