Sir example of intimidation threat is
Accountant threatened by audit partner of not being promoted within the firm if disagree with client.
sir is this a threat to the audit firm or a threat to the clients accountant.
Ask the Tutor ACCA AA
June 2013 2a
8y ago#1Reference to "promotion within the (audit) firm" means the accountant must be an employee of the firm. ("Accountant" or "professional accountant" is just a generic term.)
I strongly recommend that you disregard "Q2s" of old exams as these are no longer exam style/standard. I advise that you focus your question practice on Qs from September 2016 and Qs in an Approved Content provider's kit that have been adapted to the current style and standard.
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