Due to a Shortage of Personnel, the Client Asks a Member

question 94

Multiple Choice

Due to a shortage of personnel, the client asks a member firm to assist with the authorization of accounting transactions. This is an example of which type of threat to compliance with which of the rules under the AICPA's Code of Professional Conduct?

• A) management participation
• B) self-interest
• C) self-review
• D) undue influence

---

Definitions:

Financial Statements

Official records that detail the financial activities and condition of a business, including the balance sheet, income statement, and cash flow statement.

Intracompany Comparisons

The analysis and comparison of financial data or operational metrics within the same company over different periods or between different departments.

Significant Trends

Significant trends are notable long-term movements or directions in data that reveal important patterns, especially in economic or financial contexts.