Final answer:
The employment position held by your spouse that would be least likely to impair your independence as a covered member with respect to the clothing retailer audit client is the Cashier. The correct answer is option d.Cashier.
Step-by-step explanation:
The employment position held by your spouse that would be least likely to impair your independence as a covered member with respect to the clothing retailer audit client is the Cashier.
Becoming a cashier at the clothing retailer does not involve any financial or managerial responsibilities that could potentially compromise your independence as an auditor. As a cashier, your spouse's role is mainly focused on processing customer payments and handling sales transactions, which have minimal impact on the financial reporting process.
On the other hand, the positions of Internal Audit Manager, Treasurer, and Controller involve higher levels of authority and involvement in financial decision-making and oversight. These roles have the potential to influence the financial statements and could create conflicts of interest or impair your independence as an auditor.
Therefore, choosing a position that has limited influence and involvement in financial matters, such as the role of a Cashier, would be the least likely to impair your independence.