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Ethical threats

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Ethical threats

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.
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  • June 1, 2017 at 1:45 pm #389453
    Anuja Nair
    Member
    • Topics: 365
    • Replies: 353
    • ☆☆☆☆

    For the scenario below,

    The audit partner and the finance director of the client company, have known each other socially for many years and in fact went on holiday together last summer, with their families.
    As a result of this friendship, the partner has not spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.

    The answer key stated that the threats to objectivity is :
    Self-interest threat, Intimidation threat, Familiarity threat

    I don’t understand how an intimidation threat may arise. Could you explain sir ?

    June 1, 2017 at 7:45 pm #389567
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    Intimidation is not strong. Could arise if the FD threatened to inform the authorities about the familiarity and self-interest breaches.

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