I believe the last one is the correct answer but I'm not sure. Will leave thumbs up.

During the audit of Gale LLC, the external auditors, Rothschild CPAs are examining sample documents related to client sales and revenue. It has been determined by the auditors that certain sales orders are missing, and in other cases credit sales entries do not appear to have a related receivable recorded. Based on this information, which of the following statements is most accurate? Upon determining that there are discrepancies in this area, the order should access control risk at the maximum and audit all entity-level controls related to this area to ensure their effectiveness. The fact that the auditor has noted missing sales orders related to revenue entries point to likely fraud. The auditor should plan to audit all revenue entries in orde to reduce control risk to an acceptable level. The deficiencies in this area likely point to ineffective entity-level and transaction-level controls. It is most likely that ineffective transaction-level controls relating the revenue-receivables cycle have caused entity-level controls to also be ineffective. As the auditor has found instances whereby sales orders supporting revenue entries are missing, the client may have ineffective transaction level controls. The auditor may wish to spend more time auditing internal controls related to this area