D the purchase of goods and services from an

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d. The purchase of goods and services from an assurance client by the firm (or from an audit client by a network firm) or a member of the assurance team, provided the transaction is in the normal course of business and on an arm’s length basis. Family and Personal Relationships 77. Family and personal relationships between a member of the assurance team and a director, an officer or certain employees, depending on their role, of the assurance client, least likely create a. Self-interest threat c. Intimidation threat b. Self-review threat d. Familiarity threat
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Page 13 of 21 78. An inadvertent violation of the rules on family and personal relationships would not impair the independence of a firm or a member of the assurance team when: Employment with Assurance Clients 79. A director, an officer or an employee of the assurance client in a position to exert direct and significant influence over the subject matter of the assurance engagement has been a member of the assurance team or partner of the firm. This situation least likely create 80. If a member of the assurance team, partner or former partner of the firm has joined the assurance client, the significance of the self-interest, familiarity or intimidation threats created is least likely affected by a. The position the individual has taken at the assurance client. b. The amount of any involvement the individual will have with the assurance team. c. The length of time that the individual was a member of the assurance team or firm. d. The former position of the individual within the assurance team or firm. Recent Service with Assurance Clients
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