Examples of circumstances that may create intimidation threats for a professional

accountant in business include:

Threat of dismissal or replacement of the professional accountant in business or a

close or immediate family member over a disagreement about the application of an
accounting principle or the way in which financial information is to be reported.
A dominant personality attempting to influence the decision making process, for
example with regard to the awarding of contracts or the application of an
accounting principle.

So as said earlier for a threat to arise it does not necessarily have to explicitly
expressed to auditor it may be perceived by an auditor by others actions and most
of the time such threats in this profession are indirect. Although it may amount to
physical threatening but mostly it is about hurting auditors professionally. For
example:

by forced cancellation of contract by the client to deprive auditor to conduct

subsequent audit thus indirectly hurting auditors revenues
by dragging auditor in case laws or threatening to do so in order to hurt his
credibility in the eyes of current and potential other clients
by holding audit fee or the compensation for other work conducted by the auditor
by black mailing auditor for certain conduct that may be taken as professional
misconduct on part of auditor or may seriously derogate auditor to act objectively
by hurting auditors financial interests e.g. by taking down auditors investments in
entities where the other party can exercise influence
by giving physical threats to auditors family members, relatives or loved ones
by depriving auditor from basic needs at clients premises
by lodging complain with authority that regulates auditors licencing, discipline or
quality control

Examples of circumstances that create intimidation threats for a professional

accountant in public practice include:

(a)

A firm being threatened with dismissal from a client engagement.

(b)
An audit client indicating that it will not award a planned non-assurance
contract to the firm if the firm continues to disagree with the clients accounting
treatment for a particular transaction.
(c)

A firm being threatened with litigation by the client.

(d)
A firm being pressured to reduce inappropriately the extent of work
performed in order to reduce fees.
(e)
A professional accountant feeling pressured to agree with the judgment of a
client employee because the employee has more expertise on the matter in
question.
(f)
A professional accountant being informed by a partner of the firm that a
planned promotion will not occur unless the accountant agrees with an audit client's
inappropriate accounting treatment.]