If an employee moves from audit firm to a client firm how does intimidation threat arise, this is in reference to the question on BPP page 25 particularly number 3.
Hi,
Intimidation threat is usually related to the client threatening the audit firm with engagement renewal (i.e. the client might tell the audit firm that they will not renew their engagement in order to get a favourable opinion from the auditor). From the scenario you outlined, this doesn't seem to be the case hence I fail to see how Intimation threat applies here.
