Which of the following procedures would an auditor mostlikely perform while evaluating audit findings at the conclusion ofan audit?1. Obtain assurance from the entitys attorney that all materiallitigation has been disclosed in the financial statements2. Verify the clerical accuracy of the entitys proof of cash andits bank cutoff statement3. Determine whether reportable conditions have corrected4. Develop an estimate of the total likely misstatement in thefinancial statements