Which of the following relates directly to the core objective of an Audit as specified in AAS 2 (Auditing and Assurance Standard) on the Objective and Scope of the Audit of Financial Statements?

You have concluded that circumstances exist which cast significant doubt on Clarinet's ability to continue as a going concern. Which of the following must you include in your communication with those charged with governance in accordance with ISA 570 'Going Concern'? (1) Whether the circumstances you have identified constitute a material uncertainty (2) Whether the use of the going concern basis of accounting is appropriate in the preparation and presentation of the financial statements (3) The adequacy of the related disclosures (4) The period of time your assessment has covered if less than 12 months from the date of the financial statements