Which of the following is an example of a self-review threat?

A self-review threat occurs when an auditor is in a position to review their own work or the work performed by others within the same firm, leading to potential conflicts of interest and impairing the objectivity required in the auditing process. Helping with tax return preparations for a client serves as a clear example of a self-review threat because if the auditor also audits the same tax returns or financial statements that they helped prepare, it creates a scenario where the auditor is assessing their own work. This situation raises concerns about independence and the ability to impartially evaluate the accuracy and compliance of the financial documents.

In contrast, analyzing regulatory reports, assisting with management consulting, or conducting external audits do not inherently involve reviewing the auditor’s own previous work. These activities may present other types of threats or ethical considerations, but they do not exemplify a self-review threat in the same direct way because they do not typically involve the auditor evaluating the effectiveness or integrity of their own contributions.