Threats to auditor independence can come from various sources. Which of these is referred to in the

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Threats to auditor independence can come from various sources. Which of these is referred to in the Code of Ethics as a self-review threat?

A. The possibility of potential employment with the audit client.

B. Preparation of original data used to generate a financial statement that is the subject matter of the audit engagement.

C. Concern on the part of the auditor about the possibility of losing the engagement.

D. Pressure to reduce inappropriately the extent of work performed in order to reduce fees.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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