ExpertEasy1 markMultiple Choice
ACCA · Question 45 · Business & Technology
Section A
Which ethical threat occurs when an auditor promotes a client's position or opinion to the point that the auditor's subsequent objectivity may be compromised?
Section A
Which ethical threat occurs when an auditor promotes a client's position or opinion to the point that the auditor's subsequent objectivity may be compromised?
Answer options:
A.
Self-review threat
B.
Advocacy threat
C.
Familiarity threat
D.
Intimidation threat
How to approach this question
Match the keyword 'promotes' with the definition of an advocate.
Full Answer
B.Advocacy threat✓ Correct
An advocacy threat occurs when a professional accountant promotes a client's or employer's position to the point that their objectivity is compromised. An example is acting as an advocate on behalf of an audit client in litigation or disputes with third parties.
Common mistakes
Confusing Advocacy with Familiarity.
Practice the full ACCA BT — Business & Technology Practice Exam 3
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