What does a self-review threat refer to in auditing?

A self-review threat in auditing occurs when a member of the assurance team has previously been involved in the subject matter they are now auditing. This situation can impair the auditor's objectivity and independence because the auditor may be less critical of their own work, leading to a bias in evaluating the results. The concern is that the prior involvement can create a conflict of interest, as the auditor may want to defend or uphold the decisions and judgments made during their previous work.

In essence, when an auditor is tasked with evaluating something to which they have contributed, it raises questions about whether they can provide an impartial assessment. It violates the principle of independence that is crucial for the integrity of the audit process, as it may result in an unintentional favoring of prior conclusions or decisions.

The other choices refer to different threats to auditor independence, such as influences from external parties, pressure from clients, or lack of objectivity, but none precisely define the self-review threat as described.