a. Self-Interest Threat 
Self-interest threats arise when an audit firm or its members could benefit from a financial interest in the client organization. Examples include:
i. Holding a direct or indirect financial interest in the client.
ii. Having a loan or guarantee from the client or its directors.
iii. Close business relationships with the client.
iv. Excessive dependence on fees from the client.
v. Contingent fees for the audit engagement.

b. Self-Review Threat 
This threat occurs when the auditor must re-evaluate work previously performed. Examples include:
i. A member of the audit team being recently a director or officer of the client.
ii. Performing services that directly affect the audit.
iii. Preparing financial statements that the same firm will audit.

c. Advocacy Threat 
Advocacy threats arise when the auditor promotes a client’s position, potentially compromising objectivity. Examples include:
i. Promoting client shares or securities.
ii. Acting as an advocate in client litigation.
iii. Representing the client in disputes with third parties.

d. Familiarity Threat
Familiarity threats occur due to close relationships between auditors and the client. Examples include:
i. A family member of an audit team member serving as a client director.
ii. Former partners of the firm now working as officers of the client.
iii. Acceptance of gifts or hospitality from the client.
iv. Long personal relationships with client representatives.

e. Intimidation Threat 
Intimidation threats arise when auditors are deterred from acting objectively by client influence. Examples include:
i. Threats of replacement over disagreements.
ii. Pressure to reduce audit scope or extent of work.
iii. Threats of fee reductions.
iv. Threats linked to family or personal relationships.