Threat of conflict of interest
8.18. "Threat of self-interest" arises when the auditor or audit organization has the opportunity to obtain some benefits from having a financial interest in the audited entity or in other cases of conflict of personal interests with the interests of the audited entity. Examples of situations in which such a threat may arise include, among others:
8.18.1. presence of direct financial interest or significant indirect financial interest in the audited entity;
8.18.2. granting loans or guarantees to the audited entity or any member of its Board of Directors (Supervisory Board) or officials, or receiving loans or guarantees from them;
8.18.3. significant dependence on the total amount of remuneration received from the audited entity;
8.18.4. close business relationships with the audited entity;
8.18.5. possibility of obtaining employment at the enterprise (organization) of the audited entity;
8.18.6. Dependence of the fee amount on the result of the audit
Source: "Code of Ethics of Russian Auditors" (approved by the Ministry of Finance of Russia on 28.08.2003, protocol No. 16)
Морфология
Род
Понятие «угроза личной заинтересованности» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | угрозы личной заинтересованности | угроз личных заинтересованности |
| Д | угрозе личной заинтересованности | угрозам личным заинтересованности |
| В | угрозу личную заинтересованности | угрозы личные заинтересованности |
| Т | угрозой личной заинтересованности | угрозами личными заинтересованности |
| П | угрозе личной заинтересованности | угрозах личных заинтересованности |