PCAOB AS 2401 indicates that auditors must assess the risk of the financial statements being materially misstated due to fraud. Which of the following is NOT a recommended response to a serious risk having been found? 1) Perform surprise procedures. 2) Perform inventory counts twice-once in the preliminary field work and again on the last day of the fiscal year. 3) Perform substantive analytical tests using disaggregated information. 4) Perform interviews of non-management personnel in the area where the fraud risk has been identified. 5) All of the above are recommended. 6) None of the above are recommended