“The audit manager of Willow is leaving Beech & Co to become the financial controller at Willow.
This creates a familiarity threat as the audit team who is assigned to the audit of willow is likely to have friendships with the ex audit manager who is now the financial controller of willow and therefore they maybe too trusting of willow and may lose their professional sceptism.
One safeguard for this matter is that the Audit firm may assign a different audit team to the audit of Willow by choosing the team members from different offices of the audit firm right ?