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Question $3$

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Self$-$interest is identified by the IRBA Code of Professional Conduct for Registered Auditors as a threat that must be evaluated by the auditor. From the following examples, select the alternative that is a self$-$interest threat.

a$.$ A firm is unduly dependent on the total fees from a client.

b$.$ A firm is threatened with litigation by a client.

c$.$ A member of the audit team has an immediate family member who is a director of the client.

d$.$ A firm promotes shares in an audit client.