Each of the Following Is a Safeguard That Helps to Mitigate

Multiple Choice

Each of the following is a safeguard that helps to mitigate threats to independence except for:

A) Safeguards created by the profession, legislation, or regulation
B) Safeguards implemented by the attest client, such as a tone at the top
C) Safeguards developed to ensure independence when performing nonattest services
D) Safeguards implemented by the firm, including policies and procedures to implement regulatory requirements