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APES 110 identifies 5 types of threats against ethical behaviour. APES 110 also presents a range of examples of potential types of threats to members

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APES 110 identifies 5 types of threats against ethical behaviour. APES 110 also presents a range of examples of potential types of threats to members in public practice being able to comply with fundamental ethical principles. Indicate in the right hand column which type of threat is illustrated by each example on the table. a. An audit client has raised the potential of commencing legal action for negligence by our audit firm if we do not agree with specific accounting policy interpretations. b. Our audit engagement team consulting partner had been a non-executive director at our audit client for the previous 3 years. C. Our audit engagement partner has become engaged to be married to the son of the Chief Executive Officer (CEO) of our audit client. d. Our audit engagement manager has commenced discussions about potential employment with an audit client company as CFO. e. The Chief Financial Officer (CFO) of a client threatens to change auditors unless our firm reduces the extent of the work performed to reduce the audit fee

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