which of the following is true with regard to audit fees: cpa firms may receive contingent fees if there are no audit deficiences identified during an sudit, cpa firms can receive commission for recommending the business of one client to another client, unpaid audit fees for service provided $6$ months ago from an audited entity tht is not in bankrupty impairs independence, unpaid audit fees for service provided $18$ months ago from an audited entity that is in bankrupty impairs independence, or none of the above