The auditor uses the following audit procedure as part of the audit of fixed assets:

Take a statistical sample of all additions to property, plant, and equipment and trace to invoices received from the vendor.

Which of the following outcomes would most likely alert the auditor to the pos- sibility of a misstatement of the account balance?

a. Most of the items chosen are small in dollar amount even though the invoices are typical of items that last three to five years.

b. About one-third of the items chosen are large dollar items that are traced to journal entries that are supported by management signatures.

c. About one-fourth of the items are from the same vendor and relate to the equipment purchased for a new factory.

d. Vendor invoices cannot be located for a number of the purchases. However, all the items for which the invoices cannot be found relate to purchases from a related company.

e. b and d