self review threat

That’s familiarity threat “the threat that due to a long or close relationship with a client
or employer, a professional accountant will be too sympathetic to their interests or
too accepting of their work”.

Self-review is “the threat that a professional accountant (e.g. auditor) will not appropriately
evaluate the results of a previous judgment made or service performed by
the professional accountant, or by another individual within the professional
accountant’s firm, on which the accountant will rely when forming a judgment as part of providing a current service (e.g. audit of financial statements)”. In short – arises from reviewing your own work or the work of a colleague.