While performing audit fieldwork for an existing client, the auditor uncovers certain items that he feels may merit special attention. Which of these following items would be considered a significant risk in the client audit?

A$.$

The client voluntarily changed its inventory valuation method from the prior year.

B$.$

Similar transactions from the prior year$$s audit but materially higher amounts.

C$.$

A derivative transaction that includes multiple hedging strategies and various client$-$related entities.

D$.$

A one percent increase in credit losses related to accounts receivable write$-$offs due to current economic conditions.