Skip to main content

Commercial Pilot Licence (CPAER) – Canada · Question

An engagement partner's brother is the Chief Financial Officer (CFO) of an audit client. What type of independence threat is immediately posed?

A close family relationship, such as a brother being the CFO, creates a familiarity threat because the close relationship could lead the engagement partner to b

Start free practice for Commercial Pilot Licence (CPAER) – Canada

150 questions · no signup required · 40 free questions per day

Start Practice →

Question: An engagement partner's brother is the Chief Financial Officer (CFO) of an audit client. What type of independence threat is immediately posed?

Answer options:

  • Self-review threat.
  • Advocacy threat. ✅ Familiarity threat.
  • Intimidation threat.

Correct answer: Familiarity threat.

Explanation: A close family relationship, such as a brother being the CFO, creates a familiarity threat because the close relationship could lead the engagement partner to be too accepting of the client's position.

Start free practice for Commercial Pilot Licence (CPAER) – Canada

150 questions · no signup required · 40 free questions per day

Start Practice →

More about Commercial Pilot Licence (CPAER) – Canada

Related Questions

More for Commercial Pilot Licence (CPAER) – Canada candidates

Ready to practice?

Free, no signup required. Build a wrong-question list as you go.

Start Free Commercial Pilot Licence (CPAER) – Canada Practice →

Related courses

Other Canadian certifications candidates often prepare for alongside this one.