6 9 12 Question 22 (15 points) Flinders Ltd (Flinders) is a large marine engineering company that repairs off-shore oil drilling platforms. Allen, Ablett and Hawkins (AAH) are the auditors of Flinders. AAH's Information Technology (IT) consulting division has undertaken a number of inventory management system implementation projects using Oracle JD Edwards ERP and is actively, looking for opportunities to perform more of this type of work. As a result, AAH'S IT consulting division is planning to submit a proposal to implement an inventory management system at Flinders. Required a. Identify and explain two primary threats to independence for AAH. Reference appropriate professional ethical standards. b. Outline an appropriate safeguard to address each of the threats identified. Reference appropriate ethical standards. 15 -- 18 21 A