Match the scenarios with the committed violation and/or threat the CPA faces. A CPA begins dating the Controller of the audit client. A CPA is told by the client that if a 'clean' (unqualified) opinion is not issued, they will tell all of their contacts in the industry to not use the audit firm. 1. Self-interest threat 2. Familiarity threat 3. Integrity and Due care 4. Professional Competency A CPA accepts an audit engagement that they are not qualified to perform. 5. Intimidation threat Previous Page Next Page Page 33 of 33