Which of the following are the key matters that auditors need to communicate with those charged with governance and with management? (i) Auditor's responsibilities relating to the financial statement audit. (ii) Planned scope and timing of the audit. (iii) Significant findings from the audit. (iv) Significant difficulties encountered during the audit. (i) and (ii) only. (ii) and (iii) only. (i), (ii) and (iii) only. (i), (ii), (iii) and (iv).