You are the audit manager at Connery and Arnold, CPA. You are planning the audit of Sing me a Song (SMS), a local retail store selling both seasonal and theatrical costumes. SMS is a privately held company who is audited annually at request of the company's bank. Connery and Arnold, CPA have been auditing SMS for 15 years. Sue, SMS's office manager records transactions into the company's accounting system on a weekly basis. Sue is inexperienced and often asks the audit staff to record the more complex transactions in SMS's accounting system. Sue is married to Scott Connery, the audit partner on the engagement. SMS's CEO, Violet Vine has not been happy with the audit fee in recent years. SMS owes two years of unpaid audit fees that Scott Connery has been trying to collect. Violet has indicated on more than one occasion that the company may engage a new auditor if the audit fee isn't reduced. Required: For each of the following threats to independence, provide an example of how the threat could arise in the above situation and provide one appropriate safeguard to minimize the threat to an acceptably low level. a. Familiarity threat b. Self-review threat c. Intimidation threat d. Self-interest threat