A threat to replace a CPA or CPA firm because of a disagreement with the client over the application of an accounting principle is:
A) Management Participation Threat
B) Advocacy Threat
C) Self-Review Threat
D) Undue Influence Threat

Question

Quizplus · Accepted Answer

An undue influence threat occurs when a CPA or CPA firm is coerced into agreeing with a client's point of view or decision, such as through threats of replacement over disagreements on accounting principles. This can compromise the CPA's objectivity and independence.

A Threat to Replace a CPA or CPA Firm Because