a$.$ LO $6\mathrm{.}6,6\mathrm{.}7$ Which of the following is most likely to be an overall response to fraud risks identified in an audit?

$(1)$ Supervise members of the audit team less closely and rely more upon judgment.

$(2)$ Use less predictable audit procedures.

$(3)$ Use only certified public accountants on the engagement.

$(4)$ Place increased emphasis on the audit of objective transactions rather than subjective transactions.