Which of the following statements is correct? Cash flow at risk is a qualitative risk assessment tool where management uses intuition to estimate how much cash flow will be lost from a given risk. Cash flow at risk is a quantitative risk assessment tool that utilizes graphs of potential returns and the probabilities of those returns to assess risk. Cash flow at risk is a quantitative risk assessment tool that measures the maximum loss for a given period in terms of cash flow. Cash flow at risk is a quantitative risk assessment tool that measures the maximum loss for a given period in terms of accrual earnings