Which of the following elements ultimately determines the specific auditing procedures that are necessary in the circumstances to provide a reasonable basis for an opinion?

1. Auditor judgment 2. Materiality 3. Audit risk 4. Reasonable assurance A.

1, but not 2 or 4

B. 2, but not 1 or 3

C. 3, but not 1 or 4

D. 4, but not 1 or 2