Page 175 - SBL Integrated Workbook STUDENT 2018

Audit and compliance

2.2 Potential ethical threats

Self-interest Familiarity

Threats to auditor
independence

Advocacy Self-review

Intimidation

Note: The notes are brief in this section to allow for discussion and also this
should be assumed knowledge from F8.

Illustrations and further practice

Now try TYU question 2.

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