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Answer (A) is correct . The auditor would be concerned if the decision process were dominated by one individual or a small group. In that case, compensating controls, e.g., effective oversight by the audit committee, reduce risk.

Answer (B) is incorrect because One risk factor is management’s commitment to third parties to achieve unduly aggressive or clearly unrealistic forecasts.
Answer (C) is incorrect because Another risk factor is display of an excessive interest in improving the entity’s stock price or earnings trend through use of unusually aggressive accounting practices.
Answer (D) is incorrect because Still another risk factor pertaining to management’s characteristics and influence over the control environment is an interest in inappropriate methods of minimizing earnings for tax purposes.