give the answer without explaination

An auditor obtains knowledge about a new client's business and its industry in order to: Select one: a. make constructive suggestions concerning improvements to the client's internal control. b. develop an attitude of professional scepticism concerning management's financial report assertions. c. evaluate whether the aggregation of known misstatements causes the financial report taken as a whole to be materially misstated. d. understand the events and transactions that may have an effect on the client's financial report. You are the auditor of Ara Travel Ltd, a large travel agent that also handles all your audit firm's travel arrangements on normal commercial rates and provides excellent service. The chief financial officer of Ara Travel Ltd has asked if you could help them overcome an economic downturn by recommending their services to your other audit clients. What type of threat to your independence does this request pose? Select one: a. Familiarity b. Self-interest. c. Intimidation. d. Advocacy