During the external audit of Sun Enterprises, Inc. a senior audit staff associate approaches you, as the audit manager with responsibility for day-to-day operations of the engagement and advises that she has been approached by the audit client with respect to filling a current vacancy for head of the Internal Audit Department. In response to this, and following a conversation with the partner with overall responsibility for the audit, the decision is made to remove the audit senior from the audit and reassign her to a different client. Which of the following best describes the reasoning that underpins this decision? To avoid situations where a CPAS integrity or objectivity may be compromised, which would impair the auditors credibility and independence. O The auditors objectivity and independence are immediately considered impaired, and thus the associate should be immediately removed from the engagement. O When an audit firm employee is offered unemployment with a potential client, the audit firm may be able to take advantage of access to information that they otherwise would not have had. O This employment offer represents a threat to the audit in the sense that the audit associate may now be more lenient to the client and overlook areas of audit concern.