One Reason Independence in Appearance Is Used to Evaluate Threats

Multiple Choice

One reason independence in appearance is used to evaluate threats to independence is:

A) Factual independence is based on unobservable matters
B) Independence in appearance links to other rules of conduct
C) Threats to independence can only be measured using a safeguards approach
D) Threats to independence always exist when perceptions indicate a conflict of interests may exist between the auditor and client