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MIA BY LAWS ON PROFESSIONAL ETHICS, CONDUCT AND PRACTICE - Coggle Diagram
MIA BY LAWS ON PROFESSIONAL ETHICS, CONDUCT AND PRACTICE
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Types of Threats
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Familiarity threat
from long or close relationship with client or employing organization and becomes sympathetic or too accepting
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Self-review threat
issue assurance report on effectiveness of operation of financial systems after implementing the systems
unable to appropriately evaluate results of previous judgment or activity by accountant or another invidual
Self-interest threat
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discovered significant error when evaluate results or professional service performed by member of accountant's firm
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Intimidation threat
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feel pressure to agree with judgment of client because client has more expertise on the matter in question
Safeguard for threats
advocacy
ensure individual auditor does not continue to participate or appear to participate in firm business or professional activities
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