A self-review threat to independence occurs when:
A) a provision of internal audit services to an auditee has been made.
B) the auditor renders an unmodified opinion on the financial statements.
C) the client employs internal auditors.
D) all of the above

Question

Quizplus · Accepted Answer

Providing internal audit services to the auditee creates a self-review threat to independence because the auditor may be auditing their own work or recommendations, which can compromise their objectivity and impartiality. The other options presented do not necessarily create a self-review threat to independence.

A Self-Review Threat to Independence Occurs When