• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Intimidation threat VS self-interest

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Intimidation threat VS self-interest

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 18, 2015 at 8:23 am #283470
    yellow
    Participant
    • Topics: 53
    • Replies: 68
    • ☆☆

    Hello Mr Mike,

    Hope you are fine.
    Suppose an audit firm has an audit client and now it wants to also perform non-audit asdurance for that client.
    the usual threats are self-review, self-interest, advocacy!

    But I am confused whether there is also any intimidation threat(for me it is very similar to the self-interest threat in this case )?!!!!

    Obviously there is a self-interest threat as the audiyor may rely to much on the revenue generated from that non-assurance service and so it may affect their objectivity and thecaufit firm may try to keep the client happy in order to not lose the income.

    BUT, my question is can we say the above things exactly for the INTIMIDATION threat too?
    I mean the auditor FEARS to lose the income , so it will affect their objdvtivity??

    Or there is no intimidation threat and it is just a self-interest threat.

    Thank you in advance, as always 🙂

    Kind regards

    November 18, 2015 at 8:29 am #283471
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23311
    • ☆☆☆☆☆

    Intimidation threat is rather more than fear of losing income. This is a positive threat from the client rather than a perceived threat in the auditor’s mind

    Where the client says “Do this or else ….” that’s an intimidation situation whereas the auditor, with no input from the client, thinks to himself “If I do this then there will be a risk that …” – that would be a self-interest threat

    November 19, 2015 at 8:55 am #283871
    yellow
    Participant
    • Topics: 53
    • Replies: 68
    • ☆☆

    Many thanks for your clear answer, Mr. Mike 😉

    November 19, 2015 at 9:16 am #283874
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23311
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • DuDE on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)
  • Nabiha on FA Chapter 2 Questions The Statement of Financial Position and Statement of Profit or Loss
  • John Moffat on The Statement of Financial Position – ACCA Financial Accounting (FA) lectures
  • Bainamura on The Statement of Financial Position – ACCA Financial Accounting (FA) lectures
  • kadamova.f@gmail.com on Associates (IAS 28) – PUPs – ACCA Financial Reporting (FR)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in