What is the objective of the auditor in planning an audit of financial statements in accordance with ISA 300 Planning an Audit of Financial Statements?

please select the right answer.

To plan the audit so that it will be performed in an effective manner

To help to devote appropriate attention to important areas of the audit

To help identify and resolve potential problems on a timely basis

To assist in the selection of engagement of audit team members and the proper assignment of work to them