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RaviRavi Staff answered 1 year ago

A professional accountant having access to corporate assets for personal use.
Above situation is considered as situation of self interest threat. Where circumstances is such that adverse reporting may lead to loosing his assets or its usage or prospective income or benefits, its self interest threat.
On the other hand situation where he is suppose to check his own work directly or indirectly will lead to self review threat. Eg He is planning to become auditor where he implemented accounting system, prepared fixed register, gave accounting consultancy etc.   

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