Tom, the VP of finance for Vision Ltd., feels that the external auditors have been questioning and challenging his management team excessively on the appropriate accounting treatment of various significant items. During the meeting with the partner regarding the accounting treatment disagreements, Tom strongly hints that Vision Ltd. will tender for audit services next year. Which of the following threats is most likely to be present for the auditors in this situation? a) Self-review threat b) Self-interest threat c) Advocacy threat d) Intimidation threat Q