ISA 240 states that several matters are of relevance when identifying and selecting journal entries for testing and determining the appropriate method of examining the underlying support for the items selected. Which three of the following are of relevance? the assessment of the risks of material misstatement due to fraud the entity's financial reporting process and the nature of evidence that can be obtained the level set for performance materiality in the current and prior year the results of preliminary activities including ethical threats and safeguards identified journal entries or other adjustments processed outside the normal course of business