Accounting · Professional Ethics
When total fees from a single public interest entity audit client exceed 15% of the firm's total fees, which of the following safeguards is NOT relevant in mitigating the self-interest threat?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Arranging a post-issuance review by an external accountant or regulatory body
- 2Using separate internal teams to conduct the audit and provide non-audit services✓
- 3Arranging a pre-issuance quality control review by an external accountant
- 4Disclosing the fee structure to those charged with governance
Correct answer
Using separate internal teams to conduct the audit and provide non-audit services
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