5 KEY THREATS TO ETHICAL BEHAVIOUR

Frage	Antworten
SELF- INTEREST	. Having a financial interest in client . Depending upon a client's fees for a significant portion of income . Having a close personal relationship with client . Having concerns about losing a client or potential employment with one . Contingent fees
SELF-REVIEW	. Discovery of a significant error when re-evaluating own work . Reporting on systems after being involved in designing them . Preparing the data used in reports you are required to check
FAMILIARITY	. Having a close or personal relationship with a senior employee of a client . A former partner of the firm now in a senior position of the client firm . Accepting significant gifts or preferential treatment from a client . Long association of senior personnel with the client
INTIMIDATION	. Threat of dismissal, replacement, or litigation in respects of an engagement . Pressure to reduce quality of work to keep fees down
ADVOCACY	. Acting on behalf of an audit client which is in dispute with a third party they only present one side of a story rather than being objective

Zusammenfassung der Ressource

	Erstellt von marie Oliver vor mehr als 9 Jahre