Shelly, Kelly & Mark (SKM) are the auditors of Bass. SKM's IT consulting division has undertaken a number of accounts receivable management system implementation projects

Shelly, Kelly & Mark (SKM) are the auditors of Bass. SKM's  IT consulting division has undertaken a number of accounts receivable management system implementation projects and is actively looking for opportunities to perform more of this type of work. As a result, SKM's IT consulting division is planning to submit a proposal to implement an accounts receivables management system at Mass. (

a) Identify and explain the two primary threats to independence for SKM. 

(b) Outline an appropriate safeguard to address each of the threats identified above.