Examples of circumstances that may create
self-review threat least likely include
a. Potential employment with an
assurance client.
b. Preparation of original data used to
generate financial statements or
preparation of other records that are the
subject matter of the assurance
engagement.
c. A member of the assurance team being,
or having recently been, an employee of
the assurance client in a position to exert
direct and significant influence over the
subject matter of the assurance
engagement.
d. Performing services for an assurance
client that directly affect the subject
matter of the assurance engagemen
self-review threat least likely include
a. Potential employment with an
assurance client.
b. Preparation of original data used to
generate financial statements or
preparation of other records that are the
subject matter of the assurance
engagement.
c. A member of the assurance team being,
or having recently been, an employee of
the assurance client in a position to exert
direct and significant influence over the
subject matter of the assurance
engagement.
d. Performing services for an assurance
client that directly affect the subject
matter of the assurance engagemen