The SEC and PCAOB rules prohibit or place restrictions on the certain types of nonaudit services provided to audit clients by the external auditor. Examples of prohibited nonaudit services include financial information systems design and implementation, appraisal or valuation services, actuarial services, internal audit services, management functions, human resource functions, etc. Such prohibition is intended to mitigate which of the following types of threat to auditor independence? management participation threat or self-review threat O familarity threat or adverse interest threat O undue influence threat or adverse interest threat O undue influence threat or advocacy threat