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Other corporate finance services, such as assisting a client in defining corporate strategies, assisting in 
identifying possible sources of capital and providing structuring advice, may be acceptable in 
jurisdictions other than the US, providing that safeguards are in place, such as using different teams of 
staff, and ensuring no management decisions are taken on behalf of the client.
6.6.8 Other services 
The audit firm might sell a variety of other services to audit clients, such as: 

IT 
services 

Temporary staff cover 

Litigation 
support 

Legal 
services 
The assurance firm should consider whether there are any barriers to independence. Examples include 
the firm being asked to design internal control IT systems, which it would then review as part of its 
audit, or the firm being asked to provide an accountant to cover the chief accountant's maternity leave. 
The firm should consider whether the threat to independence could be reduced by appropriate 
safeguards. Again, the rules in America are stricter than elsewhere. 
6.7 Advocacy threat 
ADVOCACYTHREAT
Legal
services
Corporate
finance
Contingent fees
An advocacy threat arises in certain situations where the assurance firm is in a position of 
taking the 
client's part
in a dispute or somehow 
acting as their advocate
. The most obvious instances of this would 
be when a firm offered legal services to a client and, say, defended them in a legal case or provided 
evidence on their behalf as an expert witness. An advocacy threat might also arise if the firm carried out 
corporate finance work for the client; for example, if the audit firm was involved in advice on debt 
reconstruction and negotiated with the bank on the client's behalf. 
As with the other threats above, the firm has to appraise the risk and apply safeguards as necessary. 
Relevant safeguards might be using