Threats to objectivity

I don't think the second one is 'advocacy'. Another example of advocacy would be recommending that people should buy your client's shares.

Being sued by a client is, of course, a threat to objectivity ("Give me a clean audit report and I'll drop the case") but it is not advocacy, more like self interest.

I think it's more like intimidation rather than self-interest,what do you think?

The other thing is that I guess the second example above meant that the auditor is advocating on behalf of client when someone else is taking legal action against the client or when someone is being sued by the client instead of auditor himself being sued.

thank you

Yes, intimidation would be a fair description.

Supporting a client in a legal action would be advocacy, but that's not what your original query said.

Thank you so much.
That was really helpful. Yes, my original query didn't mean that at all.