Which of the following risk factors can result in auditors collecting more audit evidence?

	A.	The client is a manufacturer of cleansing products. Since COVID, hand sanitisers sales have tripled.
	B.	The auditor did not detect any material misstatements in the clients financial reports in the past five financial years.
	C.	All of the factors indicate less audit evidence is required.
	D.	Cash reconciliation is performed by an accountant who is not involved in cash payment or booking transactions.
	E.	40% of the companys assets are intangible assets.