During the audit of ABC Ltd. CA P found that some of the inventories of the company are lying with third parties. Which of the following are not…

During the audit of ABC Ltd. CA P found that some of the inventories of the company are lying with third parties. Which of the following are not considered audit risks in this situation? There is a risk that company will lose competitive advantage if third party delays production.There is a risk that inventory will not be insured properly by the third party.There is a risk that sufficient and appropriate evidence would not be available in respect of quantity and condition of inventories lying with third parties.There is a risk that sufficient and appropriate evidence would not be available for quality control in respect of inventories lying with the third parties.