When a PA and a client move into an adversary relationship and away from the cooperative one needed in an assurance engagement,independence is threatened by appearances of the PA trying to serve his or her own best interests.

Question

Quizplus · Accepted Answer

When there is an adversary relationship between the PA and the client, and they move away from a cooperative relationship required for an assurance engagement, the PA's independence is at risk. This is because the PA may appear to be serving their own interests rather than the interests of the client, which compromises their independence.

When a PA and a Client Move into an Adversary