Threats to auditor independence can come from various sources. Which of these is referred to in the Code of Ethics as a self-interest threat?

I.A loan from an officer of an assurance client to the auditor.

II.Undue dependence of the audit firm on total fees from an assurance client.

III.Long association of a senior member of an assurance team with the assurance client.

Select one:

I and II.

I, II and III.

Only III.

II and III.