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Threats

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Threats

  • This topic has 3 replies, 2 voices, and was last updated 7 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • July 27, 2018 at 5:17 pm #464919
    zkaay
    Participant
    • Topics: 212
    • Replies: 98
    • ☆☆☆

    Hi sir,

    What are the scenarios/examples

    That there are no safegurads which could be sufficient to reduce the threat to an acceptable level.

    Is it only if the matter is significant we should conclude this?

    July 30, 2018 at 7:25 am #465210
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8356
    • ☆☆☆☆☆

    See the rulebook for the conceptual framework approach (100.6-100.9).

    “Prohibitions” (e.g. a member of the audit team cannot hold a direct financial interest in an audit client) mean that there is no “acceptable level” for such a threat – it has to be eliminated. (Safeguards are irrelevant.)

    August 2, 2018 at 1:10 pm #465733
    zkaay
    Participant
    • Topics: 212
    • Replies: 98
    • ☆☆☆

    Hi sir

    I checked the part mentioned in rulebook

    Its talking about the matter in general and not listing examples/senario

    Could u plz list examples/senarios (other than having fin interest in comp)

    Thanks v much

    August 2, 2018 at 2:20 pm #465765
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8356
    • ☆☆☆☆☆

    Please see Chapter 4 of OpenTuition’s lecture notes for those most relevant to the exam.

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