Carlisle & Company is auditing the Town of Dunderhead in accordance with Generally Accepted Government Auditing Standards (GAGAS) and has determined that no one on the city's staff is competent enough to maintain and close the accounting records of the city. Believing that he is performing a service for his client, the audit manager takes possession of the books and records, posts transactions, develops trial balances and produces audited financial statements in time to fully comply with statutory filing requirements. The audit manager has created a threat to independence identified by GAGAS that is defined as:
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