A self-review threat arises when: (a) the auditor has a loan from the client. (b) the auditor

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A self-review threat arises when: 

(a) the auditor has a loan from the client. 

(b) the auditor represents the client in negotiations with a third party. 

(c) the auditor performs services for the client that are then assured. 

(d) there is a long association between the auditor and its client

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Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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