本文发表在 rolia.net 枫下论坛这道题 一共5道小题，要求列出type of threat and safeguard. 其中两小题的safeguard 我觉得我列出的就是grader's comment的一个意思，但是一分没拿。
Intimidation threat Safeguard:
CGA independence Standard:
2.48(d) discussing independence issues with members of the audit committee or, in the absence of an audit committee, those charged with governance;
2.47(j) designating a member of senior management to be responsible for overseeing the adequate functioning of the safeguarding system;
Or, the engagement team can replace another auditor for continuing the audit engagement.
Grader's comment: [choose team members who are confident and experienced; secure support from audit senior in discussion with controller]
Self-review threat:
CGA independence Standard:
2.47 (g) using different partners and engagement teams with separate reporting lines for the provision of non-assurance services to a client.
Alternatively, the review engagement team could remove the junior staff from the team.
Grader's comments: [partner or sr person with appropriate expertise who is not member of engagement team should review work performed]更多精彩文章及讨论，请光临枫下论坛 rolia.net
Intimidation threat Safeguard:
CGA independence Standard:
2.48(d) discussing independence issues with members of the audit committee or, in the absence of an audit committee, those charged with governance;
2.47(j) designating a member of senior management to be responsible for overseeing the adequate functioning of the safeguarding system;
Or, the engagement team can replace another auditor for continuing the audit engagement.
Grader's comment: [choose team members who are confident and experienced; secure support from audit senior in discussion with controller]
Self-review threat:
CGA independence Standard:
2.47 (g) using different partners and engagement teams with separate reporting lines for the provision of non-assurance services to a client.
Alternatively, the review engagement team could remove the junior staff from the team.
Grader's comments: [partner or sr person with appropriate expertise who is not member of engagement team should review work performed]更多精彩文章及讨论，请光临枫下论坛 rolia.net