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Advocacy threat/MAnagement responsibility

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Advocacy threat/MAnagement responsibility

  • This topic has 3 replies, 2 voices, and was last updated 6 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • August 29, 2018 at 8:19 am #469950
    mackawara
    Participant
    • Topics: 17
    • Replies: 34
    • ☆☆

    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.

    August 29, 2018 at 9:24 am #469977
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8301
    • ☆☆☆☆☆

    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.

    August 29, 2018 at 12:57 pm #470004
    mackawara
    Participant
    • Topics: 17
    • Replies: 34
    • ☆☆

    Thank you

    August 29, 2018 at 2:36 pm #470017
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8301
    • ☆☆☆☆☆

    You’re welcome!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Advocacy threat/MAnagement responsibility’ is closed to new replies.

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