Which of the following should be identified as a deficiency by an engagement supervisor who is reviewing workpapers?
1) A memorandum recorded in the workpapers explained why the time budget for a part of the engagement was exceeded.
2) A draft communication concerning an engagement observation recorded in the workpapers omitted the criteria used for evaluation.
3) A memorandum recorded in the workpapers explained why an engagement work program step was omitted.
4) A letter to the engagement client outlining the scope of the engagement was recorded in the workpapers.