Gabrielle Thornecliff has been an audit manager at Copeland & Cahoon, CPA's the past ten...

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Accounting

Gabrielle Thornecliff has been an audit manager at Copeland & Cahoon, CPA's the past ten years. Two years ago, she performed human resources and internal audit functions for 9 months while her client underwent a major restructuring. Her firm has a policy of changing audit partners and managers every five to seven years. She is reluctant to take on the audit because she believes there is an independence threat. Which threat is in play?
a. integrity threat b. familiarity threat c.self-review threat
d.advocacy threat

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