Intimidating principals who is paris hilton dating 2016
Advocacy threat arises when auditor (most of the time unintentionally) supports the opinion or position (of the client most of the time) to the extent that it is not supported with relevant evidence or simply auditor supported the opinion beyond the degree of objectivity.
bank asked client to file an auditor’s report on specific matters for loan contract and in that report auditor mentioned sound financial position of the entity without sufficient appropriate evidence.
It might take the shape of physical threats like harming family members or use of coercion on auditor.
However, point must be noted that familiarity threat is different from self-interest threat because in familiarity threat auditor feels sympathetic for others’ interests whereas in self-interest threat auditor weighs his own interest above ethical requirements of the code.
Elliott’s room for an impromptu observation of her classroom.
He comes several times a week for such informal observations. Astor is sitting through his third mandated professional development session in a month.
Its like asking student to assess his own exam script.
Such situations may push auditor to give biased evaluation just to save reputation even if previous judgement was wrong.
As new evaluation is suggesting otherwise basically nullifying previous evaluation of the same person.