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(a) YRT Co is a firm of external auditorswhich has Company W, Company X, Company Y ａｎｄ Company Z among its auditclients.

Company W is currently being sued by one ofits suppliers. YRT Co has offered legal services ａｎｄ will defend them in thislegal case.

The audit partner of Company X has been a memberof the external audit team fｏｒthe past 15 years ａｎｄ has good relationshipswith the seniｏｒmanagement of Company X.

The financial controller of Company Y isthe daughter of the audit manager from YRT Co.

Company Z does not have an experiencedfinancial department ａｎｄ so YRT Co helps to prepare the financial statements ofCompany Z in advance of the external audit.

The following are types of conflicts ofinterest:

A Familiarity threat

B Advocacy threat

C Self-review threat

D Self-interest threat

In the case of each of the followingclients, 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 riseto a threat of intimidation?

A Litigation against the external auditorby an audit client

B Provision of taxation services as well asaudit services

C An audit partner is on the board of aclient

(c) Ethics are a ｓｅｔof that guidebehaviour.

Which of the following correctly fills theblank?

A Legal guidelines

B Moral principles

C Professional regulations

答案：

 (a)(i) B YRT Co is threatening its independence by taking the client/\\'s position inthe legal case.

(ii) A Since the audit partner has along-term relationship with the audit client, there is a familiarity threat.

(iii) D A self-interest threat exists ifthere are close personal relationships between the client ａｎｄ the audit team.

(iv) C Where the external auditｏｒhelps toprepare the financial statements there is a clear self-review threat.

(b) A Litigation gives rise to a threat ofintimidation. The others give rise to self-interest threats.

(c) B Ethics are a moral rather than legalｏｒregulatory issue, although professional ethics are particularly important.

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