Which of the following impairs an auditor's independence regarding the client?

Group of answer choices

a. The client has not paid the fees related to the previous year's audit.

b. The audit firm prepares the client's tax return.

c. The audit firm trains client personnel during the implementation of a new computer system.

d. The audit firm reviews a job description for the position of financial controller of a client.

2. Which of the following organisations has developed an ethical decision-making model?

a. Auditing and Assurance Standards Board

b. Australian Stock Exchange

c.American Accounting Association

d. Australian Securities and Investment Commision