selfreviewthreat

(3)傾向性威脅(advocacy threat)。當事務所或者認證團隊的成員對認證客戶的立場或觀點持支持態度，而這種支持可能對其應有的客觀 ...

2.1 Threats to objectivity might include the following: The self-interest threat. 2.2 A threat to the auditor's objectivity stemming from a financial or other.

2022年12月12日 — Where threats to independence and objectivity are concerned, there are generally five such threats: Self-interest threat. Self-review threat.

2010年2月1日 — ... self-review threat. A self- review threat exists when the results of a non-audit service are reflected in the amounts included or disclosed ...

There are seven threats to compliance, which include the adverse interest threat, advocacy threat, familiarity threat, management participation threat, self- ...

Five Threats to Auditor Independence · 1. Self-Interest Threat · 2. Self-Review Threat · 3. Advocacy Threat · 4. Familiarity Threat · 5. Intimidation Threat.

A with ABC Company will create self-review and familiarity threat. Significance of threats needs to be evaluated and if threats are other then clearly ...

Threats and safeguards · self-interest threat – where the firm's or a covered person's own interests might appear to be in conflict with those of the client or ...

由 WT Allen 著作 · 2002 · 被引用 31 次 — Therefore, a self-review threat may arise when auditors review judgments and decisions they, or others in their firm, have made. c. Advocacy threats—threats ...