When Jonathon Gerinum, CPA, Tried to Collect Last Year's Audit

question 22

Multiple Choice

When Jonathon Gerinum, CPA, tried to collect last year's audit fees, he was told that he would receive the fefor the previous year and the current year upon finishing this year's work and issuing a "clean" audit opinion. This was non-negotiable and he was told that if he did not want to go along with it, the client would get another auditor. When he decided to leave his client, what threat to his independence did he mitigate?

• A) self-interest threat
• B) self-review threat
• C) advocacy threat
• D) none of these

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Definitions:

Sexual Desire

A person's sexual interest or attraction towards others, which can vary in intensity and target.

Young Adolescents

Individuals typically aged between 10 and 14 years old, experiencing the transition from childhood to teenage years.

Child Sexual Abuse

The involvement of a child in sexual activity that he or she does not fully comprehend, is unable to give informed consent to, or for which the child is not developmentally prepared.

Coercion

The practice of compelling a party to act in an involuntary manner by the use of threats or force.