Horti and Co, Question 31 of Kaplan rev kit, June 2022

Which of the following statements correctly explains the possible threats to Horti & Co’s independence and recommends an appropriate safeguard in relation to the audit of Tree Co? 1 An intimidation threat exists due to the overdue fee and Tree Co should be advised that all fees must be paid prior to the auditor’s report being signed 2 A self?review threat exists due to the nature of the non?audit work which has been performed and an engagement quality control review should be carried out 3 A self?interest threat exists due to the relationship between Charlie and Percy and Charlie should be removed as audit partner ? 1, 2 and 3 ? 1 and 2 only ? 2 only ? 3 only Doesn't the relationship between Charlie and Percy create a Familiarity threat?