Explanation:

- Option 1: AAS7 - This standard talks about "Reliance on Internal Audit Functions". It details how external auditors should consider internal audit functions when auditing financial statements.

- Option 2: AAS8 - This standard describes "Audit Planning". It involves developing an audit plan which defines the scope, timing, and direction of the audit.

- Option 3: AAS9 - This standard deals with "Using the Work of an Expert". It outlines when and how auditors may use the work of an expert when forming an opinion.

- Option 4: AAS3 - This standard is related to "Documentation". It sets guidelines on the documentation that auditors should maintain.

- Correct Answer: Option 2, AAS8