Auditor's independence may be threatened by:
APerforming the audit only
BLong association with the same client (familiarity threat)CORRECT
CAnnual quality review
DEngagement quality control
ACCAAudit & Assurance
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Long association reduces professional scepticism; IESBA mandates partner rotation after a defined period.
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