What are the two (2) unique threats to independence under this rule?

1. Bias - The threat that an auditor will, as a result of political, ideological, social, or other convictions, take a position that is not objective 2. Structural - The threat that an AO's (Auditor Office) placement within a government entity, in combination with the structure of the entity being audited, will impact the AO's ability to perform work and report results objectively