Burke & Bagnell, CPAs, perform the annual audit for Switzer Foods. Switzer had been having a number of time-consuming personnel issues, so last year, Elizabeth Sterba, B&B’s managing partner, drafted a human resources policy for them, which was subsequently edited and adopted. What type of threat is present?
A.) No threat
B.) Familiarity threat
C.) Undue influence threat
D.) Adverse interest threat
E.) Management participation threat
The answer is Undue influence threat
