While performing the audit of the financial statements for Company X'for the year ended September $30,2023,$ the auditor notes that the company's sales increased significantly in September $2023,$ with a corresponding decrease in October $2023.$ In assessing the risk of fraudulent financial reporting, what should the auditor's initial indication be about the potential for fraud in sales?

There is a broad indication of potential misappropriation of assets

There is a broad indication of financial statement fraud

There is an indication of theft of the company's assets

There is an indication of embezzling receipts from sales