4. The . Which of the following circumstances is most likely to cause an auditor to increase the assessment of the risk of material nt of the financial statements due to traud) 1. Property and equipment are usually sold at a loss before being fully depreciated O 2. Unusual discrepancies exist between the entity's records and confirmation replies 3. Monthly bank reconalatons usually include several in transit items, 4. Clerical errors are listed on a computer-generated exception report