An engagement team is determining high-risk criteria while designing procedures to perform over journal entries. The following is an example of which factor to consider when determining figh- risk criteria? The engagement team identifies some journal entries ending in round numbers and others with the same preparer and reviewer. The characteristics of fraudulent journal entries and other adjustments. The nature and complexity of accounts. The entity's financial reporting process. The engagement team's assessment of risks of material misstatement due to fraud.