Which of the following is least likely to arise if the same audit partner repeatedly serves as the lead auditor on a client engagement for multiple years?

Question

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The adverse interest threat to independence is least likely to arise if the same audit partner repeatedly serves as the lead auditor on a client engagement for multiple years. This threat arises when the auditor has a financial interest or a relationship with the audited entity that could lead to a bias in judgment. However, if the same audit partner serves as the lead auditor for several years, they are more likely to be familiar with the client's operations and better equipped to identify potential risks and areas of concern. This may actually enhance their independence and objectivity. On the other hand, the undue influence threat, subordination of judgment, and a loss of objectivity are more likely to arise if the same auditor serves on a client engagement for multiple years, as they may become too close to the client and compromise their professional skepticism.

Which of the Following Is Least Likely to Arise If