Detailed Answer
(b) Answer (b) is correct because an effective corporate
governance structure is a control that can be implemented by a
client that increases independence of member shall maintain
objectivity and integrity, avoid conflicts the attest team. Answer
(a) is incorrect because it is a safeguard that is implemented by
regulation or the CPA firm. Answer (c) is incorrect because it is
a safeguard that is required by regulation or the CPA firm. Answer
(d) is incorrect because it represents a threat rather than a
safeguard.