Q：Which of the following is likely to be least effective as a safeguard against the self-interest threat of an accountant reviewing work that he himself has performed?
　　A. Internal audit work
　　B. Consultation with superiors within an organisation
　　C. Leadership that stresses the importance of ethical *
　　D. The employer's quality control procedures
　　A：The correct answer is: Leadership that stresses the importance of ethical *.
　　The other options will have a direct impact on the threat, either by picking up problems with the work, or by allowing the accountant to consult with others.