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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › threats
While studying ethical threats to auditor objectivity in auditing i see a safeguard mentioned for a particular threat as review by an independent professional accountant. Is the professional accountant from the audit firm or an external profession accountant?
Thnks in advance!!
When you’re a sole practitioner with just one or two junior staff … how are you going to get an independent professional accountant to review your work from within the firm?
Ok for the big 4 – they can bring in quality control partners from different offices – probably different countries
But for we lesser mortals, an independent professional reviewer is most likely going to be sourced from outside the firm
OK?