Why is it important to correctly identify whether a business relationship will be with a subcontractor, third party resource or an alliance? Select all that apply.

Alliances are generally not permitted with restricted entities, but subcontractor and third party resource relationships might be permitted for IESBA audit or assurance clients.

The independence considerations are different for supplier$/$vendor relationships.

Each type of relationship has distinct independence requirements.

All three relationships are permitted with restricted entities, subject to materiality of the relationship.