Independence threats include:
Anothing
Bself-interest, familiarity, advocacy, intimidation, self-reviewCORRECT
Cauditing
Dprofessional ethics
ICANAudit & Assurance
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
IESBA identifies these five threats — addressed by safeguards (rotation, recusal, partner review).
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