(ii) Can we entertain our clients as a gesture of goodwill or is corporate hospi
2021-04-25
(ii) Can we entertain our clients as a gesture of goodwill or is corporate hospitality ruled out? (3 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
正確答案：(ii) Corporate hospitalityA partner in an audit firm is obviously in a position to influence the conduct and outcome of an audit. Therefore apartner being on ‘too friendly’ terms with an audit client creates a familiarity threat. Other members of the audi
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