ISA 220 (संशोधित) में स्पष्ट रूप से निम्नलिखित में से किस मौलिक सिद्धांत को एंगेजमेंट पार्टनर की मुख्य जिम्मेदारी के रूप में रेखांकित किया गया है, ताकि नियोजन (प्लानिंग) चरण में ऑडिट टीम पर जोर दिया जा सके?

Which TWO of the following procedures would an audit firm carry out when accepting an engagement to review financial forecasts? 1. Enquire with the bank as to the format of financial forecasts required. 2. Perform analytical procedures on previous years' financial statements to ensure consistency with past trends. 3. Obtain written representations from management regarding financial forecasts. 4. Enquire of management and directors regarding the assumptions made in preparing the forecasts.

Which TWO of the following are potential DISADVANTAGES of outsourcing internal audit to an external audit firm? 1. A greater range of experience would be brought to the internal audit team. 2. It could create a self-review threat during the external audit. 3. It could create a conflict of interest with financial forecast reviews. 4. The internal audit function would have less understanding of the company's business.