During the audit of a nonissuer, the auditor identifies a significant risk of fraud related to revenue recognition. The auditor decides to incorporate an element of unpredictability into the audit procedures. Which of the following procedures would BEST satisfy this objective?

Increasing the sample size for confirmation of accounts receivable balances at year-end.

Testing a sample of revenue transactions at a location that was not visited in the prior year and was not scheduled for testing based on materiality.

Performing analytical procedures on revenue by product line using data aggregated at the same level as the prior year.

Requesting management to provide a schedule of all revenue transactions over a specific dollar threshold.