Your answer is incorrect. During the audit of Frame Company, a medium size firm that specializes in framing services, the external auditor has determined that one of the client's key officers has a conflict of interest. This conflict of interest has been brought to the attention of the firm's board of directors who have proceeded to reassign the employee accordingly. What type of safeguard does this represent, and why? This type of safeguard represents a safeguard created by the profession, because the code specifically prohibits conflicts of interest within the client's management. This type of safeguard represents a safeguard implemented by the client, because the client's senior management took action to reassign the key employee to a different role, removing the conflict of interest. This represents a safeguard employed by the accounting firm, because the auditor preemptively notified management of the conflict of interest. O None of the choices is correct.