Intimidation threats（脅迫威脅） 是什么_2021年ACCA考試AA知識點
來源：東奧會計在線責編：楊柳2021-03-08 13:32:22
備考ACCA考試的小伙伴們注意啦,，東奧小編為大家整理了ACCA考試AA科目知識點，趕快來看一下吧,。
【內容導航】
Intimidation threats 脅迫威脅
【知識點】
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.
種子最后會長成果實,，努力最后會收獲成功，懶惰最后會導致失敗,，為了順利通過ACCA考試,，大家一起加油吧。
注：以上內容來自Joyce老師基礎精講班第11講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用,，禁止任何形式的轉載)
相關文章
津公網安備12010202000755號