Threats to Fundamental Principles Self-interest When the financial interests of the auditor or relative are involved. Self-review When an auditor evaluates a situation that is a consequence of a previous judgment or advice by the auditor or the auditor's firm. Advocacy When the auditor promotes a position or opinion to the point where subsequent objectivity may be compromised. When an auditor becomes too sympathetic to the interests of another party because of a close relationship. Familiarity Intimidation When an auditor's actions may be compromised by actual or perceived threats explain and provide examples