Which of the following can be significantly affected by an audit? $$

Business risk: This risk reflects the possibility that the business will not be able to repay its loan because of economic or business conditions such as a recession, poor management decisions, or unexpected competition in the industry. $$

Information risk: This risk reflects the possibility that the information upon which the business risk decision was made was inaccurate. A likely cause of the information risk is the possibility of inaccurate financial statements. $$

The risk$-$free interest rate: This is approximately the rate the bank could earn by investing in U$.$S$.$ treasury notes for the same length of time as the business loan.

None of the above