Monica, CPA is conducting an audit of CCSU, LLC. Monica wish…

Monica, CPA is conducting an audit of CCSU, LLC. Monica wishes to independently perform procedures to validate assumptions inherent in certain reserve accounts on CCSU’s balance sheet. The CEO of CCSU asks if Monica could rely primarily on CCSU’s own internal support for the accounts, citing a pressing need to provide audited financial statements to prospective investors as soon as possible, and as a sign of CCSU’s gratitude, presents Monica with valuable tickets to a sporting event. What category of threat to independence is Monica being subjected to?