What must an audit firm do if management threats are identified in non-audit services?

When management threats are identified in non-audit services, involving an independent partner for review is essential to ensure objectivity and maintain the integrity of the audit process. An independent partner brings a fresh perspective and can assess the situation without the influence of management pressures. This step helps safeguard the audit's independence and objectivity, as it allows for oversight that can mitigate potential biases and conflicts of interest stemming from management's involvement in non-audit services.

Involving an independent partner also aligns with professional ethics and standards set by regulatory bodies, reinforcing the audit firm's commitment to maintaining high standards in their work. This approach helps ensure that any potential risk to the audit's integrity is adequately addressed before moving forward with the engagement. Thus, maintaining a rigorous standard in the face of identified threats helps protect the interests of stakeholders relying on the audit results.