Which one of the following is a true statement about the required risk assessment discussion? Oa. The discussion should include consideration of the risk of management override of controls. O b. The discussion should involve all members who participate on the audit team, including the engagement partner. Oc. The risk assessment discussion should occur during the overall review stage of the audit. O d. The discussion about the susceptibility of the entity's financial statements to material misstatement must be held separately from the discussion about the susceptibility of the entity's financial statements to fraud.