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Complete the following table by classifying each threat as either a Self - Interest ( 1 ) . Self - Review ( 2 ) .

Complete the following table by classifying each threat as either a Self-Interest (1). Self-Review (2). Advocacy (3) Intimidation Threat (5).
\table[[,\table[[Threats to Audit Independence],[The audit firm han]],Classify],[1,\table[[The audit firm has a consulting contract with the audit client],[to prepare a draft set of financial statements.]],],[2,\table[[The audit partner was requested by the client to appear at a],[press conference to launch the client's new share],[prospectus.]],],[3,\table[[A former partner of the audit firm is now a director of the],[firm he previously audited.]],],[4,\table[[The audit client is claiming they will replace the current],[audit firm because of a disagreement on the way the audit],[firms insists the client must account for research and],[development costs.]],],[5,\table[[An auditor member has an indirect financial interest in the],[client.]],],[6,\table[[Audit staff authorise client transactions and prepare source],[document for the client,]],],[7.,\table[[Audit fees for one client represents 3046 of the auditors],[total audit fees.]],],[8,\table[[A member of the audit team owns shares in the audit client],[amounting to 35% of its issued shares.]],],[9,\table[[The audit fees include a bonus contingent on the client],[receiving a loan.]],],[10,\table[[The auditor engagement partner for the client has beld that],[position for the past eight years.]],]]
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