Which of the following is an example of an 'Advocacy Threat' to independence?

Answer options:

The auditor prepares the tax return for the client.

The auditor endorses the client's services or products.

The auditor's spouse is a receptionist at the client.

The auditor has a dispute with the client regarding fees.

How to approach this question

Advocacy = Cheerleading for the client.

Full Answer

B.The auditor endorses the client's services or products.✓ Correct

The advocacy threat is the threat that a member will promote a client's interests or position to the point that his or her objectivity or independence is compromised.

Common mistakes

Confusing Advocacy with Self-Interest.

Question 70 All questions Question 72

Practice the full CPA AUD Practice Exam 4

78 questions · hints · full answers · grading

More questions from this exam

Q01A CPA firm is performing an audit of a nonissuer, TechInnovate Inc. The engagement partner's spou...Hard Q02An auditor is performing an audit of an issuer, Global Corp, in accordance with PCAOB standards. ...Hard Q03A CPA is performing an audit of a county government entity that receives federal financial assist...Hard Q04During the audit of an employee benefit plan subject to ERISA, the auditor discovers that the pla...Hard Q05An auditor is evaluating the 'integrity' principle of the AICPA Code of Professional Conduct. Whi...Medium

View all 78 questions →