Which of the Following Factors Is Not an Inherent Risk

Multiple Choice

Which of the following factors is not an inherent risk related to asset impairment?

A) Management is normally not interested in identifying and writing down assets.
B) Sometimes management wants to write down every potentially impaired asset to a minimum realizable value.
C) Determining asset impairment requires a good information system,a systematic process,effective controls,and professional judgment.
D) All of the above are inherent risk factors.