Many threats fall into the following categories: (a) Self-interest; (b) Self-review; (c) Advocacy; (d) Familiarity; and (e) Intimidation. Study with Quizlet and memorize flashcards containing terms like Adverse Interest Threats (AICPA Conceptual Framework Members in Public Practice), Examples of MiPP Interest Threats, Advocacy Threats (AICPA Conceptual Framework Members in Public Practice) and more. Some advocacy work is more reactive than proactive towards policy makers, or is explicitly dialogical. Able to hit Advocacy Threat An Advocacy Threat occurs when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised. Some sources of advocacy threats also embody self-interest elements. Self-interest threat advocacy翻譯:擁護,主張,提倡。了解更多。 Advocacy threat. There are numerous practical steps to reduce the nuclear threat. These include self-review, self-interest, advocacy, and intimidation threats. Acowtancy Free Sign Up Log In. Familiarity Threat to auditor and related Safeguards. The CO and stakeholders must ensure that the benefits of advocacy outweigh the potential risks. An advocacy threat is the threat that a CPA will _____. Q. Let’s start with intimidation as it is the threat’s equivalent of professional behaviour. This threat would result from an accountant/auditor portraying a positive viewpoint of a client that may compromise their ability to provide an Missile Defense Advocacy Alliance. Some examples include: Various situations create threats to auditor independence. Threats as documented in the ACCA AA textbook. Familiarity threat. familiarity threat. Keymaster. Self-Review Threat. These threats include intimidation, self-review, self-interest, familiarity, and advocacy threats. Provide factors to consider when evaluating whether threats to independence are at an acceptable level under the principles-based framework. Familiarity threat D. advocacy threat. 2 Examples of Threats to Independence Threat Self-Review Threat Advocacy Threat Adverse Interest Threat • Independence must be in fact and appearance • Threats include: - Self review threat - Advocacy threat - Adverse interest threat - Familiarity threat - Undue influence threat - Financial self-interest threat - Management participation threat An advocacy threat arises when, in reality or in perception, an auditor promotes client's opinion where people may believe that the auditor's objectivity is getting compromised. An auditor should not disclose client information to individuals outside the organization. The Code of Professional Conduct provides an example of an advocacy threat (section 1. 210. 11e). The following are threats to auditor independence and are classified as either: self-interest, self-review, advocacy, familiarity, or intimidation threats. Example: Acting as an advocate for an assurance client in litigation or dispute with third parties. Some examples include: Read More Jul 8, 2024 · The subordination of judgment threat is at an acceptable level when _____. • Managing threats to objectivity through the use of incentives, teams, rotational assignments, training, supervision and review, quality assessments, hiring practices, and outsourcing. In other words, the one we fall back on as the default and are quick to identify as a threat, sometimes inappropriately. Adverse interest threat. All ballistic missiles are made up of three essential elements: a propulsion system, which provides the energy necessary to reach the target; a guidance system, which contains steering of the missile during powered flight and ensures the correct initial conditions for the ballistic trajectory; and the payload, which destroys the target. Define Advocacy Threat. ET sec. Also suggest some safeguards to minimize their effects. 6 provides examples of circumstances that create advocacy threats for a professional accountant in public practice: researchers’ and regulators’ conceptualization of audit quality as being a product of the likelihood of an audit detecting material misstatements (including omissions) in . Feb 7, 2023 · Advocacy threat is when an auditor's objectivity and impartiality are compromised by their relationship or interest with the client. A professional accountant* acting as an advocate on behalf of an audit client* in litigation or disputes with third parties. The five threats that auditors face are self-interest, self-review, advocacy, intimidation, and familiarity threats. 5 Intimidation threat: physical or other threats to force you to do something unethical. Apart from their basic services, audit firms frequently offer other services. This Article outlines some elements of an alternative approach the ISB staff prepared in a public process: the Question: Match up the Threats to Compliance with the Fundamental Principles with its meaning. g. Advocacy threat ─ the threat that a professional accountant will promote a client’s or employer’s position to the point that the professional accountant’s objectivity is compromised; o Section 200. It arises when an auditor also acts as an advocate for (or against) an audit client’s position or opinion by representing them. There will often be risks involved in advocacy for humanitarian issues that need to be avoided or managed. 2 The types of threats to be alert for include self-interest, self-review, advocacy, familiarity and intimidation. , Identify Threats, Evaluate Threat Significance, Identify and Advocacy threat. Learn how to identify, mitigate and prevent advocacy threat in auditing, and how professional skepticism, independence and ethical considerations can help. (KGET) — The protester who was arrested after making a threat to councilmembers last week has been fired from her job with an environmental advocacy group. threats. This page stands as a critical analysis of the nuclear threat that these three countries pose to the US and its interests as of 2023. The Zircon’s estimated range is 500 km at a low level and up to 750 km at a semi-ballistic trajectory, but the state-owned media in Russia reports the range as 1,000 km. . Examples of circumstances that create advocacy threats: Selling, underwriting or otherwise dealing in Safeguards Against Ethical Threats and Dilemmas. The advocacy threat Advocacy threats may occur when members promote a position or opinion to the point that subsequent objectivity may be compromised. The threat that a member will promote a client's interest to the point that the member's objectivity or independence is compromised. c) Management participation threat. 3. Provide a principles-based framework to evaluate when unpaid fees may impair independence. Dec 2, 2020 · An advocacy threat might also arise in cases where the auditor or the auditor’s firm has commented publicly on future events that impact on the auditee. (Self-Interest Threat) อุปสรรคที่เกิดจากการสอบทานผลงานตนเอง (Self-Review Threat) อุปสรรคที่เกิดจากการเป็นผู้ให้การสนับสนุน (Advocacy Threat) Advocacy threat: The advocacy threat describes situations in which the member positions themselves on the side of the client or employing organization to the detriment of their own compliance and Sep 1, 2006 · Threats and Safeguards 200. Regulatory interest threat. The YJ-12 is an air-launched, anti-ship cruise missile (ASCM) that China deploys on its H-6K medium-range strategic bombers. Occurs when the audit firm, or a member of the audit team, promotes, or may be perceived to promote, an audit client's position or opinion. Do your organisation's policies and procedures provide guidance on advocacy: [noun] the act or process of supporting a cause or proposal : the act or process of advocating (see 2advocate) something. d. Each of these can impact the auditor’s opinion adversely. Avangard HGV VLS up to 6,000km range. If In bpp rev kit qs16 (stark), for the advocacy threat identified can v write using a different team for audit as a possible safeguard to reduce the threat. • Unresolved challenges to objectivity and consider-ations for assurance and consulting engagements. Banks may require companies to submit forecasts on which assurance firms have expressed an opinion before granting/renewing finance. Advocacy threat B. Undertaking a benefit-harm analysis (Annex 28. 010, “Conceptual Framework for Independence,” provides a methodology for identifying, evaluating, and addressing threats to independence resulting from a particular relationship or circumstance not otherwise explicitly addressed in the Code’s independence standards. Advocacy Threat. What is the Intimidation Threat? An auditor should not accept a loan on favorable commercial terms (e. The threat that due to a long or close relationship with a client or employer, a member will be too sympathetic to their interests or too accepting of their work The advocacy threat is the threat that a member will promote a client’s interests or position to the point that his or her objectivity or independence is compromised. Undue influence threat B. It is natural for a member to advocate their employer’s position, and there is nothing improper in this provided it does not result in misleading information being given. How will review threat because the service provided may affect transactions recorded in the financial statements, on which the auditor must then express an opinion. Professional Ethics F4. A was the audit manager during the last year’s annual audit of (FTML). Study with Quizlet and memorize flashcards containing terms like Effective Date, evaluate whether that relationship or circumstance would lead a reasonable and informed third party who is aware of the relevant information to conclude that there is a threat to the member's compliance with the rules that is not at an acceptable level. This analysis looks at how the technology can be applied to their weapon systems and how they can bypass missile defense systems, in order to identify lacking areas of defense and to better adapt to An advocacy threat occurs when a CPA promotes an attest client's interests or position in such a way that objectivity may be, or may be perceived to be, compromised. Identify category of threat involved in each independent situation as Familiarity threat, Advocacy or Intimidation Threat. We Development. Examples of advocacy threats include the following: a. advocating or negotiating on behalf of client in resolving disputes with third parties 13 Question 15. created by the circumstances or reduce it to an . Saudi missile defense systems in conjunction with preventative coalition air strikes against missile stockpiles have proved largely effective at negating the Houthi missile threat: Patriot Pac-2 and Pac-3 missile placements have shot down incoming Yemeni missiles with nearly 100% success. Advocacy threat, A CPA is considering whether to accept an engagement to prepare financial statements for a new client. Select advocacy threat or self-review threat. Missile Components. CIMA. For example, where the auditor deals with the shares or Advocacy does come with some risks, and it’s important to become aware of these and map them. Which of the following threats to Chan and Son’s independence, if any, would this situation constitute under APES 110? Select one: A. Self-Interest Threat. Ethical Threats as documented in the CIMA F1 textbook. Familiarity Threat. For example: Auditor is By doing so, auditors understand the source of these threats and how to protect against them. All of these threats will differ according to each audit engagement and its requirements. Advocacy is rarely a one-way communications process. Jan 31, 2021 · Advocacy threat Definition: Advocacy threat occur when members promote a position or opinion on behalf of a client to the point that subsequent objectivity may be compromised. What is the population of Advocacy for Respect for Cyclists? Which of the following is the threat that, due to a long or close relationship with a client, a CPA will become too sympathetic to the client’s interests or too accepting of the client’s work or product? Advocacy threat. b. Self-review thr. [1] Mar 21, 2022 · Self-review threat can be avoided by having separate teams for audit and other services. If you recommend a client to a bank then it becomes harder to reverse your opinion later because you lose face/ become embarrassed. Specifically, auditor lobbying for audit clients could pose an advocacy threat to auditor independence which could lead to lower audit quality. For anti-access, China relies on advanced land-attack ballistic and cruise missiles to threaten U. Being prepared can improve outcomes. Accounting, valuation, taxation, and internal audit are some of its examples. Jun 6, 2017 · Advocacy threats, which may occur when a member promotes a position or opinion to the point that subsequent objectivity may be compromised Familiarity threats, which may occur when, because of a close or personal relationship a member becomes too sympathetic to the interests of others Which threat to her compliance with the “Integrity and Objectivity Rule” would accepting this gift most likely create?1-Advocacy threat. Self Interest Threat to Auditor and related Safeguards. org Jan 25, 2024 · China Tech Threat’s advocacy aligns with the corporate interests of Dell and Micron, which have supported the group financially, say people familiar with the group. (Self-review threat/ Familiarity threat/ Self-interest threat/ Intimidation threat/ Advocacy threat) 1. Intimidation. forces to conduct operations in the Asia-Pacific. d) Self-review threat. Our CIMA BA4 Revision course activity notes help you master your understanding of Advocacy Threat. intimidation and advocacy threats. 7 CARE’s Benefit-Harms Analysis Tool) and working in coalitions can help to reduce risk. It becomes obvious that a member of a CPA firm has developed a close relationship with an attest client. Based on which threat auditors face, they can take the necessary countermeasures to avoid them. This could be when the Partner is asked to join the negotiations of a client’s merger. The threats are that independence will be compromised by self-interest, self-review, being in an advocacy position, over-familiarity, or intimidation. D. Advocacy threat ! Familiarity threat ! Management participation threat ! Self-interest threat ! Self-review threat ! Undue influence threat GAO Yellow Book ! Overview. Leadership, collaboration and communication are essential to act accordingly and minimize damage, because even well-planned advocacy can be interpreted differently. C. Overview Threat Capabilities. How to Avoid the Familiarity Threat? Like all other threats to auditors’ independence and objectivity, the familiarity threat is also avoidable. 3- Sophie, the CFO of Ski Town, is offered an expensive watch by one of her company's suppliers. Note: Treatment Advocacy Center is not a crisis intervention Adverse interest threat. A member provides forensic accounting services to a client in litigation or a dispute with third parties. 1. The YJ-12 has a range of 400 km, can reach speeds of up to Mach 3, and is capable of performing air-borne evasive maneuvers before hitting its target. Firms will be aware of the importance of this finance, and there is a danger they may so strongly advocate their client's position they lose their objectivity. It’s a two-stage missile that uses solid fuel in the first stage and a scramjet motor in the second stage. The partner would act as an advocate, like oh yeah its the Partner of a reputable firm, the company is definitely worth going for. Application of more than one safeguard may be required to eliminate or reduce threats to an acceptable level. the CPA safeguards the position by also providing tax services B. org (c) Advocacy threat - the threat that a chartered accountant will *promote a client's position to the point that the chartered accountant's objectivity is compromised*; (d) Familiarity threat - the threat that due to a long or close relationship with a client, a chartered accountant will be too sympathetic to their interests or too accepting of their work; (e) Intimidation threat - the threat Jan 1, 2013 · 200. That is, the auditor subordinates his judgement to that of the client. acceptable level. Oct 24, 2016 · • 当一家会计师事务所成为客户的代表时, Advocacy threat 就会产生。最典型的例子就是为顾客提供法律服务,比如说为客户辩护,或者作为客户的代表作证,这些都表明事务所是和客户站在同一立场的,此时就会影响到其他服务的独立性。 Jun 3, 2021 · Missile Defense Advocacy Alliance. the CPA does not have a difference of opinion related to the application of accounting principles, auditing standards, or other relevant professional standards D. Auditor forum has also discussed remaining types of threat through links: Advocacy threat with examples and related safeguards. Jun 3, 2022 · What is an Advocacy Threat in Accounting? An advocacy threat happens when an auditing firm accepts a project that requires that the firm acts as an advocate for a business or any entity. Identifying and categorizing threats is crucial in coming up with a safeguard for them. b) The practitioner (or his or her firm) represents the client in a legal dispute. Under the conceptual framework approach, members should identify threats to compliance with the rules and evaluate the significance of those threats. Actual threats need to be considered, and so do situations that might be perceived as threats by a reasonable and informed observer. Adverse interest threat C. F1. We can teach how the Launch-On-Warning option risks accidental nuclear war. If that is not possible, consider relinquishing the engagement. The threat would best be categorized as a: Select one: a. The threat is more likely when the firm has to support the management’s stance in a standoff or promotional scenario. 010. military facilities on the islands of Okinawa and Guam. A. This should be assessed, and if significant, effective safeguards should be applied or the work refused. c) Members of the assurance team have a long-standing association with the client. 20 hours ago · What category of threat to independence is Weller being subjected to? A. S. The threat that a member will promote a client’s interests or position to the point that his or her objectivity or independence is compromised; Familiarity threat. Policy and Advocacy. the CPA concludes the Self-review Threat: Involvement in certain technology-related NAS activities can lead to new instances of self-review threat – in addition to other threats, such as advocacy and self-interest – compared with other NAS. B. Scheduled maintenance: July 2, 2024 from 09:00 PM to 11:00 PM All of these five threats to the independence and objectivity of auditors play a role in how auditors perform during an audit engagement. B AKERSFIELD, Calif. Therefore, it is crucial to understand what these are. org ATEC’s Threat POM Advocacy Process Threat POM Submission PM ITTS (w/ ATEC-TTD Threat Program Manager) Submits and Briefs the ATEC Approved Threat POM to TEO 1st Receive guidance on supplemental documentation required to defend the POM at the PEG 2nd Refines documentation for clarity 3rd Supports TEO to defend the submission upon request Jul 25, 2015 · The researcher found that threats (Self-interest threats, Self-review threats, Advocacy threats, Familiarity or intimacy threats, and Intimidation threats) affect the auditor's independence of Apr 16, 2022 · 4 Advocacy: being an advocate (ie a fan of) a client. (iii) Advocacy threats: This may occur when a chartered accountant promotes a position or opinion to the point that subsequent objectivity may be compromised. Dec 31, 2022 · concludes that threats are not at an acceptable level , then the covered member should apply safeg uards to eliminate the threats or reduce them to an acceptable level. What is the Self-Interest Threat? Which of the following is an example of an "Advocacy" threat to compliance with which of the rules under the AICPA's Code of Professional Conduct. Ken Garrett. Advocacy threat key types of risk that audit firms consider when they make client acceptance and client continuance decisions: client entity characteristics, independence risk factors, third party/due diligence risk factors, quantitative risk factors, qualitative risk factors, entity organizational or governance risks, and financial When auditors encounter the risk of assessing their own work, this is known as the self-review threat. 299. We argue that the varying effect of different types of NAS is driven by the two most important independence threats as specified in the IFAC Code of Ethics: The advocacy threat and the self-review threat (Quick & Warming-Rasmussen, 2015). Sep 20, 2021 · Remove the reference to an advocacy threat because it is not applicable to unpaid fees. 6 Examples of circumstances that create advocacy threats for a professional accountant in public practice* include: The firm* promoting shares in an audit client*. The advocacy threat is the threat that a member will promote a client’s interests or position to the point that his or her objectivity or independence is compromised. When an auditor is required to review work that they previously completed, a self-review threat may arise. Professional competence is lacking because Joan has disclosed information to an outside party. Not a threat to independence D. The threat that a member will not act with objectivity because the member’s interests are opposed to the client’s interests. An introduction to ACCA AA A4b. It means the audit firm will protect the client’s position and lose sight of professional skepticism. 000. The threat that a member will promote a client or employer’s position to the point that his or her objectivity is compromised. What is Advocacy Threat? Advocacy threat Definition: Advocacy threat occur when members promote a position or opinion on behalf of a client to the point that subsequent objectivity may be compromised. Aug 24, 2018 · This regional A2/AD threat also severely mitigates the ability of U. 11 Advocacy threat. Examples of circumstances that create advocacy threats : Selling, underwriting or otherwise dealing in financial securities or shares of a client; Acting as an advocate on behalf of Jul 8, 2024 · Study with Quizlet and memorize flashcards containing terms like Threats to a CPA's independence include, When determining independence for an attest engagement, a 'covered member' under the AICPA's approach includes, adverse interest threat and more. This resource helps individuals and family members research crisis options in your local area and prepare a plan during a period of relative calm. We can advocate for the importance of international nuclear weapons treaties, beginning with extending New START for another five years. Mr. 515 King Street Suite 330 Alexandria VA, 22314 Phone: 703. Jun 19, 2017 · This article is going to focus on intimidation and advocacy threats as well as the principle of confidentiality. May 26, 2016 at 8:19 pm #317327. May 26, 2016 · PS : I agree that the case also belongs to advocacy threat. The threat that a financial or other interest will inappropriately influence the professional accountant’s judgment or behavior 2. The 3M22 Zircon or the SS-N-33 is a maneuvering anti-ship hypersonic cruise missile developed in Russia. In difficult operating environments, Dec 1, 2023 · Identify, evaluate, and address threats. June 3, 2016 at 5:47 am #318990 Ken Garrett One of Chan and Son’s largest audit clients, Jeevan Limited, has not paid its fees from the previous year’s audit. org Advocacy threat Definition: Advocacy threat occur when members promote a position or opinion on behalf of a client to the point that subsequent objectivity may be compromised. Familiarity threat C. 3 Compliance with the fundamental principles may potentially be threatened by a broad range of circumstances. the CPA agrees to maintain confidentiality about the matter C. Learn what advocacy threat is, how it works, and how to safeguard against it with examples and tips. 0060 cstiles@missiledefenseadvocacy. Self Review Threat with examples and real life situations This page serves as an analysis of current technological developments by Russia, China, and North Korea, and their application for missile threats. What are some examples of practices that may minimize significant threats to integrity or objectivity? Appearance is an important consideration in the determination of whether there are . , lower interest rate, longer duration) from an audit client because of the threat to the auditor's independence. threats to auditor independence should be condoned. There are seven threats to compliance, which include the adverse interest threat, advocacy threat, familiarity threat, management participation threat, self-interest threat, self-review threat, and undue influence threat. BA1 BA2 BA3 BA4 E1 E2 E3 P1 P2 P3 F1 F2 F3 Sep 25, 2023 · Other threats are advocacy threats, familiarity threats, and self review threats. Jul 24, 2022 · advocacy翻译:拥护,主张,提倡。了解更多。 Threats to Independence Advocacy threat The threat that a professional accountant will promote a client’s or employing organization’s position to the point that the accountant’s objectivity is compromised e. … Jun 1, 2021 · threat. There are several strategies that you can use to be prepared for any problems you encounter. For us, however, the optimal legal regulation of auditor independence requires a more textured assessment of social costs and benefits than the existing rule contemplates. Ethical Conflicts and Dilemmas Advocacy threat arises when auditor (most of the time unintentionally) supports the opinion or position (of the client most of the time) to the extent that it is not supported with relevant evidence or simply auditor supported the opinion beyond the degree of objectivity. For […] Advocacy threat . 2 Study with Quizlet and memorize flashcards containing terms like Self-review Threat, Advocacy Threat, Adverse Interest Threat and more. c. Sep 4, 2020 · Advocacy threat - If the auditor is involved in promoting the client business to the point where his objectivity is potentially compromised, results in advocacy threat. Advocacy threat, like the name suggests, is acting on behalf, and not as the management. In addition, a self-interest threat may arise due to the income generated from providing the non-assurance service, and advocacy threats may arise depending on the type of service provided. 2. Advocacy threat is when auditors act as clients' advocates in matters that affect the financial statements, compromising their independence and objectivity. There is no violation of any ethical principles or rules of professional conduct. to your integrity and objectivity. For example, the familiarity threat may cause self-interest threats or come from advocacy. Threats to Independence (1 of 2) Exhibit 4. Jul 2, 2024 · Study with Quizlet and memorize flashcards containing terms like Adverse Interest Threat, Example of Adverse Interest Threat, Advocacy Threat and more. Syllabus F. We would like to show you a description here but the site won’t allow us. The threat that a member will not be objective because his or her interests are in opposition to those of a client or employer. Which of the following would result in an advocacy threat? a) The client's fees are significant in relation to the total fee base of the practitioner. 2- Undue influence threat. The threat that a member will promote a client’s interests or position to the point that his or her objectivity or independence is compromised. 3 In addition to independence, the fundamental principles for which professional accountants assess threats are objectivity, integrity, confidentiality, professional competence and due care and professional behavior. Advocacy threat is one of the threats to independence enumerated by the Conceptual Framework for American Institute of Certified Public Accountants (AICPA) Independence Standards. Business Relationships: New business lines and relationships are being made possible because of transformational technologies. Self-review threat. May 15, 2019 · Depending on the circumstances, an auditor who is considering accepting an engagement to perform attest services for such an NFP would need to carefully consider the Independence Rule. An advocacy threat arises when an audit firm promotes or represents an audit client in a court dispute or other legal litigations that are material to the financial statements of the client. Either way, it is crucial for auditors to identify such threats and eliminate them promptly. Familiarity threats - These can occur if you have (or develop) a close personal relationship with someone, and so you become too sympathetic to their Dec 14, 2014 · consist of interpretations which have been adopted, after expo-sure to state societies, state boards, practice units and other interested parties, by the professional ethics At the end, it specifies the threat of each country to the US and the key armaments that make stand out as high threats. Missile Defense Advocacy Alliance. Aug 1, 2014 · Advocacy; Familiarity; Intimidation ; Are the threats to compliance with the fundamental principles clearly insignificant? If not, are there safeguards which can eliminate or reduce the threats to an acceptable level? Consider the employing organisation's internal procedures. Jul 14, 2021 · Advocacy threats occurs when anaccountant promotes his client’s interests to the point wherehis subsequent objectivity is compromised Familiarity threat 熟悉性威胁:是指审计师对于被审计单位的情况非常熟悉,就很可能失去一些应有的职业怀疑;同时,被审计单位对于审计师审计流程的熟悉 The advocacy threat is defined in Section 100. 12c as ‘the threat that a Member will promote a client‘s or employer‘s position to the point that the Member‘s objectivity is compromised’. Advocacy threat An advocacy threat –occurs when a member of the assurance team promotes, or seems to promote, an assurance client’s position or opinion. Topics: 10; Replies: 10467 When a loved one has a severe mental illness (SMI), circumstances might shift toward a crisis quickly. ACCA CIMA CAT / FIA DipIFR. Jan 1, 2017 · In all instances which might involve, or reasonably appear to involve, the promotion by the audit firm of a position being taken by an audited entity, an advocacy threat should be considered to arise. Which type of threat most likely results from an auditor's financial interest in a client? a) Advocacy threat b) Self-interest threat. There is a self-advocacy threat as Joan owns shares in an audit client. These threats are discussed further in Part A of this Code. Which of the following statements is correct regarding the independence of the Sep 1, 2019 · The likely impact of these different advisory services on perceived auditor independence seems to vary. Nov 28, 2023 · Advocacy threats. The threat that a member will promote a client’s or employer’s position to the point that the member’s objectivity is compromised. Advocacy threats -These can occur if you're promoting a position that compromises your objectivity, or promoting a position or opinion to the point that subsequent objectivity may be compromised. (Advocacy threat with examples and related safeguards) Promoting shares in a listed entity when that entity is a financial statement audit client. Russia. 1 - The audit partner owns a significant amount of shares in the client company. Advocacy threat. In any case, policy and decision makers may well respond to advocacy proposals with their own questions or alternative proposals. Identify whether each of the following is an advocacy threat or a self-review threat for a member in practice. qqrnaocusejppedknulw