In accordance with the independence standards of the GAO for performing audits in accordance with generally accepted government auditing standards, which of the following is not an example of an external impairment of independence?
a. Reducing the extent of audit work due to pressure from management to reduce audit fees.
b. Selecting audit items based on the wishes of an employee of the organization being audited.
c. Bias in the items the auditors decide to select for testing.
d. Influence by management on the personnel assigned to the audit.