Auditors are accountable in law for their professional conduct. This accountability arises under: Select one: A. Tortlaw. 8. Commonlaw. C. Statutelaw. D. all of the above. In relation to specific threats to auditor independence, taxation services supplied to audit clients: Select one: A. create a threat only in public practice. B. generally not seen to create a threat. C. create a threat if they are performed by a subsidiary. D. create a threat