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Bpp revision kit Q3 Becker-Self-review threat

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Bpp revision kit Q3 Becker-Self-review threat

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Kim Smith.
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  • January 14, 2020 at 8:57 am #558581
    wyyy
    Member
    • Topics: 24
    • Replies: 22
    • ☆

    Hi,

    Why makes management decision for an audit client is seen as self-review threat? For example, why make decision of who to recruit is self-review?

    Thank you.

    January 14, 2020 at 9:21 am #558585
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8359
    • ☆☆☆☆☆

    I do not have a copy of the kit but in another version of this past exam question is states that recruitment services create threats of self-interest, familiarity and intimidation (I don’t see self-review).
    A “management threat” that is created when an audit firm undertakes an activity that is management’s responsibility, is not a separate category of threat. As the provision of recruitment services illustrates the threats that may arise fall into other categories.

    An example of a management responsibility that would give rise to a self-review threat would be if the auditor assumed responsibility for an amount in the financial statements (e.g. a valuation).

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