What safeguard is NOT recommended to mitigate the threat from actual or threatened litigation?

Withdrawing from the assurance engagement is not considered a recommended safeguard to mitigate the threat from actual or threatened litigation. While this action might seem like a way to minimize risk, it does not address the underlying issue and can create further complications, such as damaging the relationship with the client and increasing the risk of reputational harm for the firm.

In practice, the focus should be on addressing the concerns directly. Disclosing litigation to the audit committee allows for transparency and informed decision-making. Removing individuals involved in the situation can help to ensure objectivity and minimize conflicts of interest. Involving an additional accountant to review work adds a layer of oversight, which can enhance the quality of the assurance provided and ensure that the work is scrutinized for any potential issues.

Utilizing these strategies helps to manage risks while maintaining the integrity of the audit process. By not resorting to withdrawal, auditors can uphold their professional responsibilities and work through challenges in a constructive manner.