Threats arising from auditors or "others in audit firm' promoting or advocating for or against an auditee or its position or opinion rather than serving as unbiased attestors of the auditees’ financial information.
Firm promoting share of audit client
Professional accountant acting as an advocate of auditee (audit client) in disputes with third parties
Auditors are supposed to be neutral parties, but while acting as an adviser to client they become advocate of the client.
Client seeking financial assistance and legal services
Client seeking promotional assistance from audit firm for lunch of new product
Advocacy threat: arising if promoting a position or opinion to the point that your subsequent objectivity is compromised.