The Auditor's Responsibility Paragraph in the Auditor's Report Includes Two

The Auditor's Responsibility paragraph in the auditor's report includes two important phrases that are directly related to materiality and risk. These two phrases are: 1. 'Relevant ethical requirements relating to audit engagements.'
2) 'Plan and perform the audit.'
3) 'Free from material misstatement.'
4) 'Reasonable assurance.'

A) 1 and 2
B) 3 and 4
C) 2 and 3
D) 1 and 4