Which of the Following Factors Influences the Risk of Material

Multiple Choice

Which of the following factors influences the risk of material misstatement? $\begin{array}{llc} \text { Susceptibility of the Account}& \text { Nature, Timing, and Extent}\\ \text {Balance to Misstatement}& \text { of Further Audit Procedures }\end{array}$
A. $\begin{array}{llc} &&&& \text { Yes } &&&&&&&&&&& \text { No } \\\end{array}$
B. $\begin{array}{llc}&&&& \text { Yes } &&&&&&&&&&& \text { Yes } \\\end{array}$
C. $\begin{array}{llc}&&&& \text { No }&&&&&&&&&&& \text { Yes } \\\end{array}$
D. $\begin{array}{llc} &&&& \text { No } &&&&&&&&&&& \text { No }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D