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Which of the following circumstances most likely would cause an auditor to believe that material misstatements may exist in an entity's financial statements? Multiple Choice

Which of the following circumstances most likely would cause an auditor to believe that material misstatements may exist in an entity's financial
statements?
Multiple Choice
The chief financial officer does not sign the management representation letter until the last day of the auditor's fieldwork.
Management consults with other accountants about significant accounting matters.
Accounts receivable confirmation requests yield significantly fewer responses than expected.
Audit trails of computer-generated transactions exist only for a short time.
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