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When Jonathon Gerinum, CPA, Tried to Collect Last Year's Audit

Question 5

Multiple Choice

When Jonathon Gerinum, CPA, tried to collect last year's audit fees, he was told that he would receive the fefor the previous year and the current year upon finishing this year's work and issuing a "clean" audit opinion. This was non-negotiable and he was told that if he did not want to go along with it, the client would get another auditor. When he decided to leave his client, what threat to his independence did he mitigate?


A) self-interest threat
B) self-review threat
C) advocacy threat
D) none of these

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