Refer to the picture attached

During a review of the audit section of Davis and Johnston Chartered Accountants, the managing partner, Mary Johnston noted some areas where the staff might not have been following the ethical rules laid out in APES 110 Code of Ethics for Professional Accountants. For each of the following situations, state which threat to independence (as stated in APES 110 s200.3 - 3) may be occurring and justify your answer. (1) Your firm has been preparing the financial report for Amathyn Ltd for several years. Amathyn Ltd has previously been audited by Deloitte but this year, they have asked your firm to perform their audit, as well as preparing their nancial report. (2 Marks) (2) The New South Wales state government has introduced a funding scheme to subsidise investment in tourism in southern New South Wales. Your audit client Pacific Resorts Ltd is keen to access this scheme to support the building of a hotel in Eden. They have approached their audit partner, Carmel Jones, to help them lodge an application for a $100,000 grant from this scheme. (2 Marks) (3) During the audit of Achiev Finance Ltd, your audit junior, Douglas Wilson, reported discrepancies in the supporting documents for debits to the creditors' subledger, which indicated that Achiev had understated their accounts payable. The next day, the CFO of Achiev demanded that Wilson be removed from the audit, as he had been caught trying to steal a laptop containing confidential client data. (2 Marks)