“Accepting the assignment may create a self interest threat as a result of the auditor being perceived to have an interest in the outcome with a third party and which may motivate the auditor to behave in order to protect that interest”
Does it mean that the auditor may have interest on the client for able to be going concern by able to raise finance from the bank so auditor may not objective?Is it correct?
If you meant to ask “Does it mean that the auditor may have an interest in the client’s ability to continue as a going concern by being able to ….” then yes.