Home For AAT student members AQ 2013 AAT Level 3 (Level 6 in Scotland)

Professional Ethics : question

lifeisstrangelifeisstrange Feels At HomeRegistered Posts: 27
Hi everybody,

could you help me to find the correct answer to question below:

"Pierre has audited the accounts of Brown Plc as part of the assurance team for the past four years. He has been approached by Brown Plc with an offer of the Senior Accountant role"

Does this situation present a self interest threat or a self review threat?


  • Mollypod88Mollypod88 Well-Known Registered Posts: 155
    Hi I think it's a self interest threat
  • di 77di 77 New Member Registered Posts: 6
    I think it is self review as he will be reviewing his own work he has completed as part of the assurance team
  • zaf1987zaf1987 Well-Known Registered Posts: 124
    I would say self-review, but again you could argue a case for both (reason i hated this module).
  • sdvsdv Experienced Mentor Registered Posts: 585
    It Can't be a self review threat, because he is not reviewing his own work.

    It has to be self interest threat because he has been offerd a good job. If his audit report was adverse then he may not get a job, but if his audit report was favourable then there is a dangling carrot to be had.
  • wbauk2002wbauk2002 Well-Known Registered Posts: 110
    Self interest would be working on something where he would gain from the outcome

    Self reveiw would be reveiwing his own work

    So i would say self reveiw, Shouldnt you always maintain independance from assurance clients? Could this be something to do with it?
  • lifeisstrangelifeisstrange Feels At Home Registered Posts: 27
    Hi everyone,

    Thank you so much for your replies. I passed this exam today.
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