(iii) Can internal audit services be undertaken for an audit client? (4 marks)
Required:
For each of the three questions, 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 above.
正确答案：(iii) Internal audit servicesA self-review threat may be created when a firm, or network firm, provides internal audit services to a financial statementaudit client. Internal audit services may comprise:■ an extension of the firm’s audit service beyond re
