The objectivity of the external auditor may be threatened or appear to be
threatened where:
(i) There is undue dependence on any audit client or group of clients;

(ii) The firm, its partners or staff have any financial interest in an audit
client;
(iii) There are family or other close personal or business relationships
between the firm, its partners or staff and the audit client;
(iv) The firm provides other services to audit clients.
Required:
(a) For each of the four examples given above, explain why the objectivity
of the external auditor may be threatened, or appear to be threatened,
and why the threat is important.