The Assessment of Inherent Risk Requires Consideration of Matters That

The assessment of inherent risk requires consideration of matters that have a pervasive effect on assertions for all or many accounts and matters that may pertain only to assertions for specific accounts. Which of the following is an example of a "specific account" matter?

A) going concern problems such as lack of sufficient working capital.
B) profitability of the entity relative to the industry.
C) sensitivity of operating results to economic factors.
D) complexity of calculations.
E) management turnover, reputation, and accounting skills.