Independence is the cornerstone of the auditing profession. Which of the following is familiarity threat?

Select one:

a. long association of a senior member of an assurance team with the assurance client.

b. performing services for an assurance client that directly affects the subject matter of the assurance engagement.

c. a guarantee from an officer of an assurance client.

d. pressure to reduce inappropriately the extent of work performed in order to reduce fees.