find threats or safeguard

Q#3 Safdar Awan has recently been appointed as a partner in HBC Chartered Accountants. Haris has been assigned the audit of Hemlock Limited (HL). HL has been the firm's client for the past 15 years. Safdar has asked Babar Raza, manager responsible for the audit of HL for the last seven years, to assist him in the planning phase. Babar has informed him that: (i)attitude of HL's Chief Financial Officer (CFO) has been very aggressive towards audit team members, particularly at times when questioned on any of his judgements in relation to accounting matters. (ii)CFO normally gives us a short deadline for completion of the audit. (iii)one of the previous audit team members has recently joined HL as Manager Finance and has ensured us his full cooperation towards the timely completion of the audit. Required: Discuss the possible threat(s) which may arise in the above situation, their significance and the safeguards required to mitigate those threats