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You are the auditor of Express Travel Ltd, a large travel agent that also handles all your audit firm's travel arrangements on normal commercial rates

You are the auditor of Express Travel Ltd, a large travel agent that also handles all your audit firm's travel arrangements on normal commercial rates and provides excellent service. The chief financial officer of Express Travel Ltd has asked if you could help them overcome an economic downturn by recommending their services to your other audit clients. However, he has also said that he will understand if you are not able to do so. What type of threat to your independence does this request constitute?
Intimidation.
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