An Intimidation Threat Occurs When

Multiple Choice

An intimidation threat occurs when

A) it is difficult to believe the actions of management because there is a suspicion of irregular activity with respect to the recording of transaction activity.
B) the auditor suspects that fraud has occurred at the middle management level of the organization.
C) the auditor has been working on a client engagement for many years and has trouble believing that management would deceive the auditors.
D) a client threatens the firm or its staff with respect to the content of the financial statements or with respect to the conduct of the audit.