Indicate whether you agree or disagree with the following statements and explain your reasoning a) To ensure that it is independent of prospective and continuing clients, an audit firm must review the threats to independence, and make certain that safeguards are put in place to limit or remove those threats. b) The final stage in the client acceptance and continuance decision process involves assessing independence threats. c) By signing the engagement letter, management is not necessarily considered to be responsible for the financial statements. d) To successfully sue an auditor, a plaintiff must only prove that a duty of care was owed by the auditor