According to the text, what is the purpose of the term that documents the beginning of a tax audit? To define and delimit the objectives of the au...

According to the text, what is the purpose of the term that documents the beginning of a tax audit?

To define and delimit the objectives of the audit.
To ensure the spontaneity of the taxpayer.
To establish the deadline for the conclusion of the audit.
To document the facts that will be verified during the audit.