Intimidation threats（脅迫威脅） 是什么_2021年ACCA考試AA知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Intimidation threats 脅迫威脅
【知識(shí)點(diǎn)】
Intimidation threats 脅迫威脅
Intimidation threats 脅迫威脅
Intimidation threats mean that the auditors may be deterred from acting objectively by:
Physical threats, actual or perceived.
The client's threat to sue the assurance firm for work done.
Safeguards:
Disclosing to the audit committee the nature and extent of the litigation.
Removing specific affected individuals from the engagement team.
Involving an additional professional accountant on the team to review work.
Decline or resign from the engagement.
種子最后會(huì)長(zhǎng)成果實(shí)，努力最后會(huì)收獲成功，懶惰最后會(huì)導(dǎo)致失敗，為了順利通過(guò)ACCA考試，大家一起加油吧。
注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第11講
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