Which of the following procedures would an engagement team perform after determining completeness of the population of journal entries and other adjustments?

I. Determine the period subject to testing. II. Identify entity-specific characteristics of high-risk journal entries. III. Determine whether the journal entry or other adjustment reflects the underlying events or transactions. IV. Assess whether the journal entry or other adjustment is indicative of management override of controls.

I and II

I and IV

II and III

III and IV