The compromise or appearance of compromise of independence may arise if

A $$ in the last month the auditor financed his new million$-$dollar home with a loan from the client who is a mortgage lender

B the auditor is paid a year's past due billings from a client just before an audit requested by the client's major banker

C $$ the auditor's second cousin is a major stockholder in the client being audited

D $$ fees due from a client for professional services remain unpaid for an extended period of time