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Hi ,
For purpose of the F8 exam,
when there is a question on management threat, I.E: The auditor is seen to be making a management decision, would i say they are a self-interest threat or Advocacy threat?
Or can i state it is a management threat, does it exist ?
The only threats specifically listed in the IESBA ethical guide guide are:
Self-interest threats
Self-review threats
Advocacy threats
Familiarity threats
Intimidation threatsIt can be argued that, potentially, all of these threats arise from taking part in the management of a client company.
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