3 Not yet saved Marked out of 1.00 Flag question For each of the following situations, identify the possible threats to Independence as stated in APES110 that may be present: Situation #1: Tony, the review partner on the CBA audit, has a love of soccer and recently went to Russia to watch the World Cup with fellow enthusiast, Maria who is the Senior IT/Data Analytics specialist at CBA. Tony's audit firm obtains significant fee income from CBA, particularly provision of consultancy and taxation services. Situation #2: Mandy is the engagement partner of audit client RIO and its subsidiaries. The audit of the RIO group contributes a large proportion of fees of the audit firm. It is expected in 2021 that RIO will continue to contribute to at least 18% of total audit revenue for the audit firm. Select one: Situation #1 Self-interest; Situation #2 Self- review Situation #1 Self-review and Familiarity; Situation #2 Self-interest and Intimidation Situation #1 Self-review and Familiarity; Situation #2 Self-interest and Advocacy Situation #1 Familiarity; Situation #2 Advocacy Question 4 Not yet saved Marked out of 1.00 Flag question Management of COV Limited has decided not to disclose auditor remuneration for tax services provided in the accounts as the amount is not material. What audit opinion would the auditor MOST likely issue foe the COV Limited engagement? Select one: Qualified. Unmodified with an Emphasis of Matter paragraph. Qualified with an Other Matter paragraph. Unmodified