Question：According to the Code of Ethics and Conduct which of the following circumstances might give rise to self-interest threats?
　　A. Acceptance of gifts.
　　B. Long association with business contacts.
　　C. Incentive arrangements.
　　D. Concern over employment security.
　　The correct answers are:Concern over employment security; Incentive arrangements.
　　解析：Concerns over employment security and incentive arrangements are circumstances which could pose self-interest threats for the auditor.
　　Acceptance of gifts and long association with business contacts could give rise to familiarity threats.