Abner is the lead partner on the audit of DEF Inc. The client often gives Abner corporate hospitality at major sporting events and small gifts, such as a bottle of spirits, on his birthday.Which threat does this represent?
A、Self-interest
B、Self-review
C、Advocacy
D、Intimidation
A、Self-interest
B、Self-review
C、Advocacy
D、Intimidation
【参考答案及解析】
Rationale： A firm or a member of an assurance team should not accept gifts or hospitality unless the value is clearly insignificant. In this case, it is likely that the cost of corporate hospitality at major sporting events will be significant.
Rationale： A firm or a member of an assurance team should not accept gifts or hospitality unless the value is clearly insignificant. In this case, it is likely that the cost of corporate hospitality at major sporting events will be significant.