Which of the following circumstances is most likely to cause an auditor to change an assessment of the risk of material misstatement of the financial statements due to fraud?

A$.$ Property and equipment are usually sold at a loss before being fully depreciated.

B$.$ Clerical errors are listed on a computer$-$generated exception report.

C$.$ Unusual discrepancies between the entity's records and confirmation replies.

D$.$ Monthly bank reconciliations usually include several in$-$transit items.