The company XYZ has a loan $6 million with annual interest rate 6%. The company provided the bank its financial statements according to the terms of the loan contract. Two competitive banks offer to replace this loan with a new loan. Bank A offers to the company $6 million with an annual interest rate 5% but ask the financial statements to be overviewed by an auditor. Bank B offers to the company $ 6 million with an annual interest rate of 4% but asks to do a full review of the company's financial statements by an auditor. The company management asked the auditing company to provide it with offers. For overviewing it has asked $35,000 and for full review $60,000. d) Why would XYZ wish to have a full review irrelevant of the interest rates offered by the banks?