In regard to the detection of material misstatements in the financial statements resulting from fraud, which of the following is (are) Not recommended in the SAS 99 Response to the Public Oversight Board's Panel on Audit Effectiveness? 1) Increased professional skepticism. 2) Asking management and other employees about their knowledge of fraud risks. 3) The use of surprise audit tests and procedures. 4) Performing tests of management overrides of accounting controls. 5) All of the above are recommended in the SAS 99 response. 6) None of the above are recommended in the SAS 99 response