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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Advocacy threat/MAnagement responsibility
Does management threat and advocacy teat always go together.I f not please provide an example which shows the distinction.
The way I see it advocacy arises mostly out of performing a duty that is associated with management.
No they are different. The term “advocacy threat” is defined as “the threat that a professional accountant will promote a client’s or employer’s position to the point that the professional accountant’s objectivity is compromised”. Two examples are (i) promoting shares in and audit client and (ii) acting as an advocate on behalf of an audit client in litigation of disputes with third parties.
“Management threat” isn’t actually a recognised term – you could mean the threat of intimidation or maybe the risk of assuming management responsibility.
Thank you
You’re welcome!