Which of the following will impair auditor’s objectivity

Which of the following will impair auditor’s objectivity

Which of the following will impair auditor’s objectivity?

A. Attending client’s public industry seminar

B. Owning material shares of the audit client

C. Reading client’s public annual report

D. Communicating with client’s internal auditor

Answer: B

Explanation: Direct material financial interest in audit client creates self-interest threat and impairs objectivity and independence.