Question：Which of the following additional services provided to an audit client are likely to impair independence?
　　A. Provision of recruitment services in relation to a key management position for a listed company.
　　B. IT systems services for a listed company.
　　C. Accounting services to a listed company.
　　D. Internal audit for a listed company.
　　The correct answers are: Provision of recruitment services in relation to a key management position for a listed company; Accounting services to a listed company.
　　IT systems and internal audit services may be provided, providing the auditor will not place significant reliance upon them and that the auditor is not undertaking the role of management.
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