Which of the following expectations can users of the audit report reasonably expect with regards to the audited financial statements?

Which of the following expectations can users of the audit report reasonably expect with regards to the audited financial statements?

The financial statements contain all financial disclosures desired by all users.

The financial statements are presented fairly, in all material respects, in accordance with Generally Accepted Accounting Principles $($GAAP$).$

The financial statements are free from all errors.

All of the above are reasonable expectations.

None of the above are reasonable expectations.