Which of the following best describes the auditor's responsibility for the Management Discussion and Analysis included in a 10-K filing? 1. The auditor must disclaim an opinion for information outside of the financial statements. 2. The auditor should check that the MD&A is consistent with the information in the audited financial statements. 3. A separate independent auditor must be engaged to perform a review of the MD&A. 4. The auditor must include an explanatory paragraph describing the MD&A. O 1 o 2 3 o 4