Which of the following identifies the threat which could arise as a result of the finance director’s previous employment at Sycamore & Co and recommends an appropriate safeguard?
A.
A self-review threat; review the work performed by the previous audit manager
B.
A familiarity threat; a different audit manager should be appointed
C.
A self-review threat; change the existing audit plan
D.
A familiarity threat; the firm should resign from the engagement