Scenario: During the audit of a nonissuer, the auditor identifies a fraud risk related to management override of controls. To address this risk, the auditor plans to test journal entries.<br/><br/>Which of the following characteristics would MOST likely lead the auditor to select a specific journal entry for testing?

The entry is a recurring monthly depreciation adjustment calculated by the fixed asset module.

The entry was posted on a weekend by a user who does not normally make journal entries, and it has a round-number value.

The entry is supported by a purchase order, receiving report, and vendor invoice matching the amount.

The entry relates to the recording of payroll expense consistent with the prior pay period.