In Determining Auditor Independence,the SEC Considers Which of the Following

Multiple Choice

In determining auditor independence,the SEC considers which of the following as an independence impairment?

A) An auditor performs the accounting work and then audits it.
B) An auditor has no conflicting interest with the client.
C) An auditor does not act as an advocate for the audit client.
D) An auditor does not act as an employee of the audit client.