Which of the following audit procedures are not primarily intended to detect fraud?

1. Evaluating significant transactions that are outside the normal course of business for the entity or that appear unusual for the client.
2. Adjusting the timing of audit procedures in order to be unpredictable.
3. Looking for competitive or other pressures for the client to report higher profits.
4. Vouching equipment from the balance sheet to receiving reports.

Group of answer choices

1