Which of the following factors is not an example of a risk relevant to the client continuance

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Which of the following factors is not an example of a risk relevant to the client continuance decision? 

a. Client entity characteristics 

b. Independence risk factors 

c. Third-party/due-diligence risk factors 

d. Advocacy threat

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Auditing A Risk Based Approach

ISBN: 9780357721872

12th Edition

Authors: Karla M Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg

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