Which of the following is not a factor that might affect the likelihood that a control deficiency could result in a misstatement in an account balance?

a. The susceptibility of the related assets or liability to loss or fraud.

b. The interaction or relationship of the control with other controls.

c. The financial statement amounts exposed to the deficiency.

d. The nature of the financial statement accounts, disclosures, and asser- tions involved. p-986