Which of the following characteristics most likely would heighten an auditor's concern about the risk of material

misstatement arising from fraudulent financial reporting?

A$.$ There is a lack of interest by management in maintaining an earnings trend.

B$.$ Computer hardware is usually sold at a loss before being fully depreciated.

C$.$ Management had frequent disputes with the auditor on accounting matters.

D$.$ Monthly bank reconciliations usually include several large checks outstanding.