TW Enterprises, an attest client, asks a member to provide bookkeeping services while an employee is on

maternity leave. Which service would create significant threats to independence under AICPA independence

rules?

The member will record transactions that management has approved and classified.

The member will prepare original source documents for the client.

The member will generate unsigned checks using client records the CFO approved.

The member will prepare financial statements from the client's approved trial balance.