Which of the Following Is the Best Example of an Intimidation

Multiple Choice

Which of the following is the best example of an intimidation threat? Management

A) has decided to sue you because the audit fee was twice as high as they expected.
B) has changed auditors of all of its subsidiary companies as they can get the audit done for a lower cost.
C) threatens to change auditors if you do not let them overstate accounts receivable by $100 000 (the bad debt allowance is too low) .
D) threatens to resign from the company if the board of directors does not give them a 15% raise.