An auditor may not perform an audit unless threats to independence are:

Question

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An auditor may perform an audit only if threats to independence are reduced to an acceptable level. While complete elimination of all threats is ideal, it may not always be feasible or necessary. The auditor must carefully evaluate the level of threats and take steps to address and mitigate them appropriately. It is not necessary for the client to agree to the threats or eliminate them entirely for the auditor to perform an audit.

An Auditor May Not Perform an Audit Unless Threats to Independence