Which of the following statements regarding performance measurement is correct? A : It is inappropriate to assume a client will use the same KPIs every year. B : The key performance indicators used by a client to monitor and assess its own performance do not provide auditors with insights into which accounts are potentially at risk of material misstatement. C : The key performance indicators used by a client to monitor and assess its own performance do not provide auditors with insights into the accounts their client focuses on when compiling its financial statements. D : It is appropriate to assume all clients use the same KPIs.