A familiarity threat at an audit engagement occurs when O a PA promotes the client's position to third parties. O b. the member discloses financial information about the client. O c. it is difficult to behave with professional skepticism. Od the member has a financial interest in the client. CPAs are required to maintain professional competence. Which of the following is a description of maintaining professional competence? a. Conducting themselves in a manner that maintains the good reputation of the profession O b. Maintaining individual professional skills, and keeping abreast of and complying with developments in the professional standards Oc. Acting diligently and in accordance with applicable technical and professional standards when providing services O d. Ensuring their professional or business judgment is not compromised by bias. The CEO of Kleen Ventures Ltd. informs the auditor that Kleen will not be paying the invoice because the auditor issued a qualified opinion. What threat to independence is the auditor faced with? O a familiarity O b. advocacy O c. intimidation d. litigation