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Which of the following would not cause auditors to increase their assessment of inherent risk? Multiple Choice The lessor of the client s office building

Which of the following would not cause auditors to increase their assessment of inherent risk?
Multiple Choice
The lessor of the clients office building is the brother-in-law of the CEO.
The balance of an account is based on complex estimates.
The company has recently introduced a major new product.
The clients controller is an expert in application of accounting standards.

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