The correct answer is: Receiving a bonus for performing the audit of a client within a prescribed time frame.

Receiving a bonus for performing the audit of a client within a prescribed time frame not only casts doubt over the auditor's objectivity and independence but also could affect the quality of work performed if corners are cut to meet a tight deadline.

Auditors may send mailings to potential clients.

Care should be taken when performing internal and external audit services to ensure independence is retained by, for example, ensuring that different staff perform the functions.

Client monies may be held in trust in a separate bank account.