ACCA · Question 30 · Professional ethics
An accounting firm is hired to design and implement a new Enterprise Resource Planning (ERP) system for a client. Six months later, the same accounting firm is appointed to conduct the statutory external audit of that client, which relies heavily on the data generated by the new ERP system. What ethical threat is present?
Answer options:
Self-interest threat
Self-review threat
Advocacy threat
Intimidation threat
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