Which of the following actions typically does not create a threat to independence?

The action of purchasing goods from an audit client typically does not create a threat to independence because it represents a routine and ordinary transaction that is common in business practices. The financial relationship established through such transactions is generally viewed as a standard business interaction rather than an arrangement that compromises the auditor's objectivity.

Independence in auditing is primarily concerned with the auditor's ability to remain impartial and avoid any conflicts of interest that could arise from significant financial ties or personal relationships. Purchasing goods from a client does not usually affect the auditor's professional judgment regarding the client’s financial statements.

In contrast, the other actions listed can create substantial threats to independence. Providing consulting services or offering loans creates a potential for interests that may conflict with the auditor's primary role of ensuring the integrity of the client's financial reporting. Similarly, receiving gifts from an audit client can lead to situations where the auditor may feel indebted or biased, thus affecting their impartiality.