C. Integrity and ethical values of the audit client Od. Operating style and commitment to competence stion 2 ered Jasim is recently appointed by the Board of Directors to be the the external auditor of ABC Company for the period 2020. In the entrance meeting with the top management of the auditee Jehad found out that the chief accountant of ABC Company is actually his former teacher in college. Jehad was a very good student back in college and he got very good marks from this teacher who is also a man of integrity and ethics. Which threat in audit is existing in this given scenario? ed out of 1 g tion a. Intimidation threat b. Familiarity threat O C. Self-review threat O d. None of these in monitoring its