Accounting Multiple Choice Question – 14 November 2026

Which ONE of the following threats to independence might NOT arise on the current audit when an audit team member is involved in employment negotiations with an audit client during the audit?

Select ONE answer:

1. Self-interest
2. Self-review
3. Intimidation
4. Familiarity

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 2

1. Not correct
2. Correct – does not apply as given the staff member does not yet work for the audit client, there is no risk of self-review at this stage.
3. Not correct
4. Not correct

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