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Question 4 (1 point) In preparing for the audit of Saskatoon Pet Supplies (Saskatoon), a chain of pet stores, which one of the following factors identified by the audit senior during planning decreases the risk of material misstatement at the overall financial statement level (OFSL)? O a) The pet supplies market is highly competitive. O b) Saskatoon had a loss last year and is projecting another loss this year. C) c) Saskatoon has no specific store policies, and each store's manager is responsible for ensuring employees are trained properly. O d) Saskatoon is a private company with a single owner