Which One of the Following Is Not an Inherent Risk

Multiple Choice

Which one of the following is not an inherent risk factor in the financial statements?

A) The company made 3 acquistions during the year in different lines of business.
B) The company's industry is experiencing downward pricing pressure for its goods and services.
C) The company's inventory, because of multiple locations, is difficult to count.
D) The company has hired 3 different chief accounting officers for the year.