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They are self-interest threats, self-review threats and familiarity threats.
Section 200.4 of the APES 110 states that a self-interest threat is created when “concern about the possibility of losing a client, or having a close relationship with a client”. That is, where the relationship between client and auditor firm does affect the independence of the auditor.
In BTI case, the auditor firm AWC and Angela Mets have to face this threats. There are two issues worried Angela. On one hand, the BTI Company is the main client for AWC in Toowoomba. Meanwhile, in early 2005, AWC have a plan to set an office in Toowoomba...
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Common topics in this essay:
- 1999 DBQ
- 1999 dbq
- Catholic Moral Issue
- FAMILIARITY OF DECISION MAKING MODELS
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- Cloning - The Moral Issue
- Euthanaisa,should it be an issue at all, can we justify it and why is it such a controversial issue today
- Familiarity in the Unfamiliar. Friendship as the key to Cultural Adaptation
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