Which of the following risk factors can result in auditors collecting more audit evidence? A. The auditor did not detect any material misstatements in the client's financial reports in the past five financial years. B. Cash reconciliation is performed by an accountant who is not involved in cash payment or booking transactions C. 40% of the company's assets are intangible assets. D. The client is a manufacturer of cleansing products. Since COVID, hand sanitiser's sales have tripled. E. All of the factors indicate less audit evidence is required