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How does a financial statement audit affect a bank manager's decisions in providing loans to a corporate client?

A.The business risk for the client will be increased, so the borrowing costs will be lowered.

B.Information risk is reduced and the bank manager can lower the interest rate charged.

C.The business risk for the client will be reduced, so the borrowing costs will decline.

D.The bank manager will lower theriskminusfreeinterest rate that applies to the corporation.