CAF-6 · Chapter 13 · Question 11 of 15
What is a 'Self-review' threat in the context of the ICAP Code of Ethics?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) The threat that an accountant will rely too heavily on their own previous judgment or work when performing a current activity.
Explanation
A self-review threat is the risk that a professional will not appropriately evaluate the results of a previous judgment made or service performed by themselves or someone else in their firm/organization.
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