[单选题] 提问人:匿名网友 提问时间:2021-08-24

会计师事务所和注册会计师应当考虑外在压力对独立性的不利影响,下列事项中不属于外在压力导致对独立性产生不利影响的是( )。


A .会计师事务所受到被审计单位解除业务关系的威胁
B .受到被审计单位内个人不恰当的干预
C .由于被审计单位的员工对所涉事项更具专长,会计师事务所面临同意客户员工判断的压力
D .会计师事务所的高级员工长期与被审计单位发生关联

提问人:匿名网友 提问时间:2021-08-24

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