ACCA · Question 28 · Syllabus F: Professional ethics
Section A
SkyFly, a struggling regional airline, is undergoing its statutory audit. The airline's CEO tells the audit manager, 'If you don't sign off on these aggressive capitalization of maintenance costs, we will go bankrupt, and I will personally ensure your firm never gets another client in the aviation sector.' What type of ethical threat is the audit manager facing?
Answer options:
Advocacy threat
Intimidation threat
Self-interest threat
Familiarity threat
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