[Solved] Theoretically, when assessing the inherent risk related to an account balance, an auditor does not explicitly consider the ________. A) liquidity of the account B) management estimates involved in determining the account balance C) internal control policies and procedures D) complexity of calculations involved Cardiovascular System: The body system comprising the heart and blood vessels, responsible for circulating blood and nutrients throughout the body, maintaining homeostasis. Lipoma: A benign tumor composed of adipose tissue (body fat) that is usually not harmful and can occur in any part of the body. Benign: Describing a condition, tumor, or growth that is not cancerous and is less likely to pose a serious threat to health. Arteriosclerotic Heart Disease: A form of heart disease caused by the hardening and narrowing of the arteries, affecting blood flow.