What are the purposes of planning the audit? $6(1)$ To ensure appropriate attention is devoted to different areas of the audit$(2)$ To identify potential problem areas$(3)$ To facilitate delegation of work to audit team members$(4)$ To ensure the audit is completed within budget and time restraintsA $(1),(2),(3)$ and $(4)$B $(1),(3)$ and $(4)$C $(1),(2)$ and $(3)$D $(2)$ and $(3)$