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(c) Ethical threats and managing these risks Ethical threat
A familiarity threat arises where an engagement partner is associated with a client for a long period of time. NAB & Co’s partner has been involved in the audit of Goofy Co for six years and hence may not maintain her professional scepticism and objectivity.
The engagement partner’s son has accepted a job as a sales manager at Goofy Co. This could represent a self-interest/familiarity threat if the son was involved in the financial statement process.
A self-interest threat can arise when an audit firm has a financial interest in the company. In this case the partner’s son will receive shares as part of his remuneration. As the son is an immediate family member of the partner then if he holds the shares it will be as if the partner holds these shares, and this is prohibited.
Fees based on the outcome or results of work performed are known as contingent fees and are prohibited by ACCA’s Code of Ethics and Conduct. Hence Goofy Co’s request that 20% of the external audit fee is based on profit after tax would represent a contingent fee.
Managing risk
NAB & Co should monitor the relationship between engagement and client staff, and should consider rotating engagement partners when a long association has occurred. In addition, ACCA’s Code of Ethics and Conduct recommends that engagement partners rotate off an audit after five years for listed and public interest entities.
Therefore consideration should be given to appointing an alternative audit partner.
It is unlikely that as a sales manager the son would be in a position to influence the financial statements and hence additional safeguards would not be necessary.
In this case as holding shares is prohibited by ACCA’s Code of Ethics and Conduct then either the son should refuse the shares or more likely the engagement partner will need to be removed from the audit.
NAB & Co will not be able to accept contingent fees and should communicate to Goofy Co that the external audit fee needs to be based on the time and level of work performed.