Indicate which of the following statements is true in the context of auditing.
1
Attestation is the method of examination to verify an entry in the books of account with recorded evidence. Still, the auditor should not go beyond the books of account.
2
The auditor is not concerned with the adequacy and reliability of the evidence presented by his client.
3
On regular checking, the extension can be considered superficial.
4
The auditor is primarily concerned with the collection and evaluation of evidence to establish the accuracy and authenticity of the facts that actually occurred.