Aziza is assigned to audit the financial statements of ZBN Company for the year 2020. The company is Azizas former employer because she was working with the company as the accounting manager until she resigned in January 2021 due to the offer of an audit firm which she believes will give her the opportunity to venture into the auditing field. Accepting this engagement will be very convenient for Aziza so she does not need to perform more audit procedures as she is confident of her work before with ZBN. Which threat and violation to fundamental principle of professional ethics exist in this case?

a.

Self Review Threat and the principles of Due Care and Integrity

b.

Self Interest Threat and the principle on Confidentiality and Objectivity

c.

None of these

d.

Familiarity Threat and the principles of Objectivity and Due Care