Independence threats

Self-interest threat

When auditor could benefit from a relationship with client

Self-review threat

When auditor reviews their own previous work

Advocacy threat

When auditor promotes or supports the client’s interest too strongly

Familiarity threat

When the auditor has a long-standing relationship with the client

Undue influence threat

When external pressures or influence from a dominant person or when management attempts to manipulate, coerce, or override the auditor’s judgement

Management participation threat

When auditor takes the roles of management

Structural Threat

When the auditors set up or sit inside an organization/location that could make it hard for them to be unbiased