a)
I
Ethical threat Appropriate safeguard
1) has asked 1)
Orange engagement Engagement partner should
partner at audit
firm to politely decline this request
attend investors meetings as represents too
great a
↳
Advocacy threat risk to independence.
i perceived as
promoting
investment threatens objectivity
2) auditors 2) As is not listed
Orange requested orange a
do the fs company current fs
can do
↳ review threat and audit However
self them.
↳
may not detect error infs O is
seeking the
listing
they prepared.
:
C should not prep Es
a rick. If (
as too
do accept
high
,
different teams
should do fs audit .
3) Assistant fd at O has 3) Must not be involved
joined Cas partner and until
cooling off period is
has proposed as review served . Alternative review
partner partner appointed
.
↳ review threat
sey
↳ new review partner is not
independant so
may not
admit to error made
I
Ethical threat Appropriate safeguard
1) has asked 1)
Orange engagement Engagement partner should
partner at audit
firm to politely decline this request
attend investors meetings as represents too
great a
↳
Advocacy threat risk to independence.
i perceived as
promoting
investment threatens objectivity
2) auditors 2) As is not listed
Orange requested orange a
do the fs company current fs
can do
↳ review threat and audit However
self them.
↳
may not detect error infs O is
seeking the
listing
they prepared.
:
C should not prep Es
a rick. If (
as too
do accept
high
,
different teams
should do fs audit .
3) Assistant fd at O has 3) Must not be involved
joined Cas partner and until
cooling off period is
has proposed as review served . Alternative review
partner partner appointed
.
↳ review threat
sey
↳ new review partner is not
independant so
may not
admit to error made
