Read and understand the fundamental theory and answer the question below.

Frank is a junior management accountant and has been asked to write a review of his company's financial performance for the last year. The senior accountant, Michelle, was responsible for producing the financial statements and Frank will use it as the basis of his review. Due to Michelle's seniority$,$ Frank has decided not to question the accuracy of her work and not to perform his own checks on it before starting his review.

Which threat to CPA Australia's fundamental principles has occurred?

$(1.)$ Familiarity

Self$-$review

iii. Intimidation

iv$.$ Self$-$interest