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1 The answer is D.

In line with acca’s Code of Ethics and Conduct, a self-interest threat would arise due to the personal relationship between the audit engagement partner and finance director.

A self-interest threat, not intimidation threat, would arise as a result of the overdue fee and due to the nature of the non-audit work, it is unlikely that a self-review threat would arise.

2 The answer is C

In order to maintain independence, Cassie Dixon would be the most appropriate replacement as audit engagement partner as she has no ongoing relationship with Bush Co. Appointing any of the other potential replacements would give rise to self-review or familiarity threats to independence.

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F8题库_2019年acca考试F8第五章模拟练习题（1）

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