Identify the most appropriate auditor independence threat:

1. Auditor writes a report to the board of directors indicating that the board needs to fire its internal audit manager .

2. Auditor represents its clients in tax court .

3. The CFO presents the audit partner with a very expensive gift

4. The audit firm owes money to the audit client

5 Helen , the audit partner of company X has been auditing company Y for a long period of time and has become best friends with the CFO's wife .

6. The auditor visits the company monthly for bookkeeping tasks , which he believes will make the end of year audit go smoother .

7. The auditor has been fighting a lawsuit filed by the audit client for years .