Which of the following is not a factor that might affect the likelihood that a control deficiency could result in a misstatement in an account balance?
- The susceptibility of the related assets or liability to loss or fraud.
- The interaction or relationship of the control with other controls
- The financial statement amounts exposed to the deficiency.
- The nature of the financial statement accounts, disclosures, and assertions involved.
C. The financial statement amounts exposed to the deficiency.
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