Overdue fees

Hi, let’s take for example a situation where the client has not paid 20% of the prior year’s audit fee to the audit firm.

This creates a self interest threat and intimidation threat.

A self interest threat because the auditor may be reluctant to raise any issues with the client because they may be afraid that if they do, the client may refuse to pay

A intimidation threat arises because the auditor my feel pressured to provide a clean audit opinion in return to recover the audit fees.

So actually self interest and intimidation threat almost mean the same thing ?