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Answer :
The appropriate option that is not a safe guard that can help to mitigate threats to independence is All of the above are safeguards. (Option D).
What is Independence?
In diverse settings, the concept of independence may bear varying connotations. However, within the sphere of auditing and assurance services, independence pertains to the autonomous status of auditors or accountants tasked with providing an impartial and dispassionate evaluation of an entity's financial statements and other pertinent data.
In the domain of auditing, the principle of independence is of utmost significance as it reinforces the authenticity and dependability of financial statements. Auditors are required to uphold independence in both substance and appearance. This calls for auditors to maintain objectivity in their evaluations as well as to be perceived as autonomous by external parties.
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