_________ threat occurs when a financial or other interest of the professional accountant or of immediate or close family member will inappropriately influence the professional accountants judgment, conduct or behaviour.
The ________ is saddled with the responsibility of setting, enforcing and monitoring compliance of accounting and auditing standards in Nigeria.
__________ imposes an obligation on all professional accountants to be straightforward and honest in all professional and business relationships.
_______ implies that a professional accountant is not obliged to perform a professional service if the accountants professional judgment can be biased or influenced with respect to that service.
The principle of ______ imposes an obligation on all professional accountants to comply with relevant laws and regulations and avoid any action that may discredit the profession.
· professional behavior
_________ is the practice of charging less than the market rate for an audit when tendering for new clients
Audit and assurance services are regulated through the following except _______
· Constructive regulation
· Ethical Regulation
· Professional Regulation
· Legal Regulation
The principle of _______ provides that an accountant must not use information acquired as a result of professional and business relation for his personal advantage or that of third parties.
_________ is the transformation of “dirty money” to “clean money”
· Money laundering
· Currency laundering
· Money cleansing
· Currency changing