If Inherent Risk Is Considered at the Assertion Level,why Does

Multiple Choice

If inherent risk is considered at the assertion level,why does the nature of the client's business affect inherent risk?

A) Certain accounts,such as inventory,are affected by the nature of the client's business.
B) If the client has very basic manufacturing processes,inherent risk is low.
C) When there is a risk of technological obsolescence,a specialist must be used during the engagement.
D) Accounts such as cash,notes,and mortgages payable vary depending upon the type of business.