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25.4 (a) YRT Co is a firm of external auditors which has Company W, Company X, Company Y and Company Z among its audit clients.
Company W is currently being sued by one of its suppliers. YRT Co has offered legal services and will defend them in this legal case.
The audit partner of Company X has been a member of the external audit team for the past 15 years and has good relationships with the senior management of Company X.
The financial controller of Company Y is the daughter of the audit manager from YRT Co.
Company Z does not have an experienced financial department and so YRT Co helps to prepare the financial statements of Company Z in advance of the external audit.
The following are types of conflicts of interest:
A Familiarity threat
B Advocacy threat
C Self-review threat
D Self-interest threat
In the case of each of the following clients, which of the above conflicts of interest exists?
(i) Company W
(ii) Company X
(iii) Company Y
(iv) Company Z
(b) Which of the following would give rise to a threat of intimidation?
A Litigation against the external auditor by an audit client
B Provision of taxation services as well as audit services
C An audit partner is on the board of a client
(c) Ethics are a set of that guide behaviour.
Which of the following correctly fills the blank?
A Legal guidelines
B Moral principles
C Professional regulations
答案：
25.4 (a) (i) B YRT Co is threatening its independence by taking the client's position in the legal case.
(ii) A Since the audit partner has a long-term relationship with the audit client, there is a familiarity threat.
(iii) D A self-interest threat exists if there are close personal relationships between the client and the audit team.
(iv) C Where the external auditor helps to prepare the financial statements there is a clear self-review threat.
(b) A Litigation gives rise to a threat of intimidation. The others give rise to self-interest threats.
(c) B Ethics are a moral rather than legal or regulatory issue, although professional ethics are particularly important.
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