Employment

Perhaps you mean the self-interest threat that arises while the audit team member was on the audit but had not (yet) joined the audit client: "A self-interest threat is created when an audit team member participates in the audit engagement while knowing that he/she will, or might, join the client at some time in the future."

So is it mean that the self-interest threat arise is when the audit team member not yet joined the audit client while the intimidation and familiarity threat arises when the audit team member had been joined the audit client? Thank you.

Yes Please note that when you write "is it mean" (which you do a lot) you should be writing "does it mean" (or "does this mean").

If the audit team member is only temporary seconded to the audit client company as an employee but not joining, will the self-interest threat still arise before he/she knows the temporary seconded assignment? as it may entitled to the bonus and salary of the audit client? Thank you.

It should be "after" they know but not yet assign to the client company

The potential threats associated with temporary personnel as identified in the Code are serf-review, advocacy and familiarisation. IF a scenario indicated that as a temp the loaned person might receive a bonus from the client, the temp might be presented with a conflict of interest due to self-interest. However, unless this was specified it is pure speculation (and therefore would not be valid as an answer point).