[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31899":3,"doc-seo-31899":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31899,4810365810221,"Aurora","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",8,"Research & Report","AA Self Notes","Ethics and independence notes outline when ethical threats arise during simultaneous assurance and non-assurance services, then map recurring threat types—self-review, management threat, advocacy, self-interest, familiarity, and intimidation—to specific service areas. For each area, the notes specify whether listed entity engagements are disallowed or whether private company engagements are allowed under conditions such as segregated audit/non-audit teams and regular QCR reviews, plus limits like client responsibility, immateriality, and restrictions on director-level influence. Auditor risk response topics for internal controls (sales, purchases, payroll, inventory) are also referenced, alongside NCA and bank & cash.","cbCaiq04efopCSfA","https://ap.wps.com/l/cbCaiq04efopCSfA","docx",44009,1,20,"English","en","# Ethics Code Threats\n## Non-Assurance Services Rule\n# Accounting & Bookkeeping\n## Self Review\n## Management Threat\n## Safeguards\n# Valuation\n## Self Review\n## Advocacy\n## Safeguards\n# Internal Audit\n## Self Review\n## Management Threat\n## Safeguards\n# IT Systems Development\n## Self Review\n## Management Threat\n## Safeguards\n# Recruitment Services\n## Self Interest\n## Familiarity\n## Intimidation\n## Management Threat\n## Safeguards\n# Tax Services\n## Tax Return Preparation\n## Tax Return Calculations\n## Tax Planning & Advisory\n## Assistance in Tax Disputes\n# Corporate Financial Services\n## Self Review\n## Advocacy\n## Safeguards\n# Auditor Risks & Responses\n## Internal Controls\n### Sales\n### Purchases\n### Payroll\n### Inventory","[{\"question\":\"When do the ethics threats in these notes apply?\",\"answer\":\"Ethical threats arise only when non-assurance and assurance services are provided to the same audit client at the same time.\"},{\"question\":\"What are the main safeguards mentioned to address self-review and management threats?\",\"answer\":\"Common safeguards include prohibiting listed engagements and, for private companies, using segregated audit and non-audit teams with regular QCRs. 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