Asignificant riskis an identified and assessed risk of material misstatement that, in the auditor's judgment, requires special audit consideration. Which of the following would be classified as a significant risk?

		A risk related to a significant economic or accounting development.
		A risk related to transactions for a simple operating lease, like you sign when you rent an apartment.
		A risk that does not involve a related party transaction.
		A risk related to a transaction that involves a recording error, but was not intentional, like a fraud.