If the AICPA Code of Professional Conduct Does Not Specifically

If the AICPA Code of Professional Conduct does not specifically address a threat to auditor independence the auditor should:

A) Conclude that the threat is not significant unless proven so.
B) Conclude that the threat results in a lack of independence unless it can be shown that no impairment of independence occurs.
C) Consider the threat from the perspective of a reasonable an informed third party who has knowledge of all the relevant information.
D) Consult the Statements on Auditing Standards for guidance.

Correct Answer:

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