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Sept 2018 Q3(a)(i)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Sept 2018 Q3(a)(i)

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
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  • August 14, 2020 at 8:42 am #580499
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    “Accepting the assignment may also create a self-interest threat as a result of the auditor being perceived to have an interest in the outcome of negotiation with a third party and which may motivate the auditor to behave in order to protect that interest.”

    The auditor’s interest, in this case, is able to obtain higher audit fees when the client able to successfully expand through obtain the loan?

    August 14, 2020 at 10:12 am #580514
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8308
    • ☆☆☆☆☆

    It’s just discussing in general terms that if the auditor promotes an audit client’s interest there will be a perception that there is “something in it” for the auditor (i.e. self-interest). Whether there is, in fact, or not is not the issue – it’s the perception of independence.

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