Tag (SQ): Intimidation

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AA – L2 – SA – Q4.3 – Audit Threats

Threat created by client pressure on audit opinion.

Question

Jade Ltd, an audit client of Keats & Co, is unhappy with the conduct of the audit and has threatened to replace Keats & Co if the firm does not issue the opinion that Jade Ltd wants. Which of the following threats is created by this situation?

A Familiarity

B Advocacy

C Management

D Intimidation

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Tags: Audit Threats, Auditor Independence, ICAG, Intimidation, Professional Ethics
Level: Level 2

Topic: Professional and Ethical Considerations

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AA – L2 – SA – Q4.3 – Audit Threats

Threat created by client pressure on audit opinion.

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Tag (SQ): Intimidation

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AA – L2 – SA – Q4.3 – Audit Threats

Threat created by client pressure on audit opinion.

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