Which of these statements about auditor independence is NOT correct?

1. A Option A: An auditor who is an immediate family member of the director of an audit client must not be assigned to the audit team
2. B Option B: Purchasing goods from an audit client on normal commercial terms does not create a threat to the auditor’s independence
3. C Option C: An auditor may serve on the board of directors of an audit client
4. D Option D: An auditor who was recently a director of an audit client must not be assigned to the audit team for that client

Answer checked 11 October 2026 · How we write and check questions