request that the former engagement partner attends audit committee meetings of the client- this wouls be familiarity threat or self interest threat?
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1mo ago#1I suggest the clue is in the word "former": former partner → continuing relationship → familiarity also, potentially intimidation (by an audit committee member of audit team members)
If it were a current partner, more likely self-interest e.g. the audit committee makes recommendations to the board on external audit appointment/provision of non-audit services
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