Which action could potentially lead to an intimidation threat related to independence?

Receiving pressure from management of the audit client is a significant factor that can create an intimidation threat related to the auditor's independence. This pressure may involve attempts by management to influence the auditor’s conclusions or judgments regarding the financial statements. When auditors experience such pressure, they may feel compelled to compromise their professional judgment or modify their findings to appease the client's management, which can ultimately impair their objectivity and independence.

Maintaining independence is crucial for auditors to fulfill their duties effectively and to preserve the integrity and reliability of the audit process. When external pressures exist, they can undermine this independence, leading to potential conflicts of interest and ethical dilemmas that may affect the quality of the audit. Thus, it is essential for auditors to recognize and mitigate any such pressures to uphold their professional integrity and the trust placed in them by stakeholders.