If the AICPA Code of Professional Conduct Does not Specifically

If the AICPA Code of Professional Conduct does not specifically address a threat to auditor independence,the auditor should:

A) Conclude that the threat is not significant unless proven so.
B) Conclude that the threat results in a lack of independence unless it can be shown that no impairment of independence occurs.
C) Consider the threat from the perspective of a reasonable and informed third party who has knowledge of all the relevant information.
D) Consult the Statements on Auditing Standards for guidance.