Choice "A" is correct. Objectivity, integrity, or independence would not be impaired if a client takes the audit engagement team out to dinner at a renowned local restaurant. Of the choices, this appears to be the most reasonable based on the circumstance, and clearly insignificant to the recipient.Objectivity or integrity is considered impaired if a member offers or accepts gifts or entertainment to or from a client, unless the gift or entertainment is reasonable in the circumstances. Relevant facts and circumstances would include, but are not limited to:

• The nature of the gift or entertainment.

• The occasion giving rise to the gift or entertainment.

• The cost or value of the gift or entertainment.

Independence would be considered to be impaired if the member's firm or member on the attest engagement or in a position to influence the attest engagement accepts a gift from an attest client, if the value is clearly more than a token gift.Choice "c" is incorrect. Objectivity, integrity, and independence appear to be impaired if an auditor takes the client's audit committee to Las Vegas for the weekend.Choice "d" is incorrect. Objectivity, integrity, and independence appear to be impaired if an auditor provides client management with box seats for the season at a major league baseball franchise.Choice "b" is incorrect. Objectivity, integrity, and independence appear to be impaired if a client takes the audit engagement team on a two-day ski trip after the audit team worked for two consecutive weekends.