Which of the following situations would be considered a threat to independence? An audit client owes the CPA firm fees for this and last year's audits. The audit client takes the engagement team to dinner to celebrate the issuance of the audit report. The fees from the audit client represent about 3% of the firm's total fees. O All of the above are threats to independence. 4

Which of the following situations would be considered a threat to independence? An audit client owes the CPA firm fees for this and last year's audits. The audit client takes the engagement team to dinner to celebrate the issuance of the audit report. The fees from the audit client represent about 3% of the firm's total fees. All of the above are threats to independence