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A is corrent because receiving significantly fewer responses to confirmation requests than were expected is considered a circumstance that should cause the auditor to consider whether material misstatements exist.
B is incorrect because selling property and equipment at a loss before it is fully depreciated may simply reveal inadequate depreciation policies, as contrasted to material irregularities.
C is incorrect because the computer-generated report provides assurance to the auditor that internal controls are in place, since it provides a means of detecting errors. The existence of good controls decreases the probability of misstated financials.
D is incorrect because for many clients the existence of in-transit items is expected and proper.