9 A CPA firm has been performing bookkeeping services for Aulojar, a private technology company. Autojar recently applied for a loan, and the bank required them to provide two years of audited financial statements. Autojar asked the CPA firm to perform the audit in order to satisfy the requirements of the bank. The CPA firm subsequently performed the audit work and issued an unqualified opinion Which type of threat to ethical decision- making is demonstrated by this practice?

A. Adverse interest B. Self-interest C. Self-review D. Undue influence