Which of the Following Factors Would Lead an Auditor to Assess

Multiple Choice

Which of the following factors would lead an auditor to assess inherent risk at a higher level?

A) The account balance is easily determined without estimation.
B) The account balance is composed of a high volume of nonroutine transactions.
C) The account balance is composed of simple transactions.
D) All of the above would lead the auditor to assess a higher level of inherent risk.