Which Is a Primary Limitation of the Audit Risk Model

Which is a primary limitation of the audit risk model?

A) The audit risk model does not adequately consider external forces on the client organization.
B) Components of audit risk are treated as independent variables even though many interdependencies exist between them.
C) The audit technology achieves approximate precision outside of a mathematical model.
D) Control risk must be adjusted at the hands of the auditor,not by an arbitrary estimation.