Question 3: (3 marks) Identify for each of the following cases if the auditor independence is impaired or not and if yes, indicate due to which categories of threats. Cases Dependence impaired? Categories of threat An audit partner assigned to a new audit client holds 1,000 shares of the client's stock. A member of the audit team joins as an ordinary member a charity association which the client is also a member A member of the audit team provides recruiting services to an audit client. Self-review impaired Advocacy threat impaired Self-review threat A member of the audit team accepting a gift from a client and the acceptance of the gift is made public The compliance department noted that a member of the audit team had performed tax services for the client the past 2 years. After further investigation, it was deemed that these services were not material in nature A new employee recruited of the audit client having recently been a member of the audit firm