(iii) Can internal audit services be undertaken for an audit client? (4 marks)Required:For

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(iii) Can internal audit services be undertaken for an audit client? (4 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

参考答案:

(iii) Internal audit servicesA self-review threat may be created when a firm, or network firm, provides internal audit services to a financial statementaudit client. Internal audit services may comprise:■ an extension of the firm’s audit service beyond re

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