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maam how does a self interest threat arises when client staff joins audit firm?
Audit firm -> audit client gives rise to self-interest, familiarity or intimidation.
Audit client -> audit firm/ream may create self-interest, self-review and familiarity threats. This would be particularly true when a member of the audit team has to report on, for example, elements of the financial statements he had prepared while with the audit client.
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