The correct answer is:
Advocacy (4) only
Intimidation (3) only
Self-interest (2) and (3)
Including Mr Day’s daughter, Zoe, is unusual but should not raise any significant risks to the audit.
The gift of the balloon flight represents a self-interest threat.
The tax fee represents a self-interest threat as Ali & Co will want to save as much tax as possible in order to charge as high a tax fee as possible. There is also an intimidation threat created by the request as the finance director may make Ali & Co feel that it has to accept the method of calculating tax fees in order to keep Stark as a tax client.
The fact that Stark expects Ali & Co to represent it in a dispute with the tax authorities creates an advocacy threat to audit independence.
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