5 KEY THREATS TO ETHICAL BEHAVIOUR

Descrição

FlashCards sobre 5 KEY THREATS TO ETHICAL BEHAVIOUR, criado por marie Oliver em 04-03-2015.
marie Oliver
FlashCards por marie Oliver, atualizado more than 1 year ago
marie Oliver
Criado por marie Oliver mais de 9 anos atrás
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Resumo de Recurso

Questão Responda
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

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