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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Self Interest threat when audit staff joins client
When a client staff joins the audit firm, it is understandable that a self review threat arises since he may be reviewing the work he has done at the client.
but how does a self interest threat arise when a audit staff joins the client? this is not obvious to me.
can u explain please?
thank u
I don’t think it’s obvious either. In fact, I’m not sure its right!
Certainly there is self-review, but I think the next threat is familiarity as the autitor would be auditing work done by ex-colleagues.
oh.. i guess kaplan missed a spot .:)
thank u