Below are nine independent risk factors: The client lacks sufficient working capital to continue operations. The client fails to detect employee theft of inventory from the warehouse because there are no restrictions on warehouse access and the client does not reconcile inventory on hand to recorded amounts on a timely basis. The company is publicly traded. The auditor has identified numerous material misstatements during prior year audit engagement. The client is one industry's largest based on its size and market share. The client engages in several material transactions with entities owned by family members of several of the client senior executives. The allowance for doubtful accounts is based on significant assumptions made by management. The internal auditor did a great deal of clerical work occasionally special assignments by the company secretary. The audit plan omits several necessary audit procedures. Identify which of the following audit model components r