Which threat is caused by long-term audit service to the same client

Which threat is caused by long-term audit service to the same client

Which threat is caused by long-term audit service to the same client?

A. Self-review threat

B. Familiarity threat

C. Intimidation threat

D. Self-interest threat

Answer: B

Explanation: Long-term association with audit client leads to familiarity threat, reducing auditor professional skepticism.