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In my opinion the intimidation will come after they have got different audit opinion from second auditor.
E.g. the first auditor give an adverse opinion to his client financial statement and the management disagree with this opinion and went to get second opinion fro another firm to confirm whether the auditor opinion is correct or not. The client give limited information and based on that the second auditor may say it is incorrect. Now the client management will take this second opinion and asked the first auditor to amend the opinion because of the second auditors opinion.
IAS 37 (ROT) Reasonably reliable
Obligation (legal or constructive)
Time Economic benefit will be outflow within a year
IFRS 5 Sale
Sell= Management intend to sell the asset
Available= the asset is available for immediate use
Locate=management has to locate potential buyer say by advertising.
Expected= the asset expected to be sold in a year.
I think every one knows Ethics mnemonics
SSAFIM,C of I , I of C& confidentiality