The Undue Influence Threat Exists When

The undue influence threat exists when:

A) A client threatens to terminate a CPA firm during the course of performing an audit of the client's books
B) An auditor provides a 10% fee reduction to a client who complained about the auditor's staff being inadequately trained
C) An auditor pays the entire restaurant bill for a client business lunch at which interpersonal conflicts between one audit staff member and a client employee were addressed
D) An auditor sends an exceedingly generous gift to the CEO of a client to celebrate her fifth-year anniversary as the CEO