想要通過ACCA考試并不是一件很簡單的事情，ACCA考試科目較多，學(xué)員需要掌握每科考試的重難點(diǎn)，才能夠更好的通過考試。那么，ACCA考試ETHICAL CONSIDERATION包含哪些知識點(diǎn)？
ACCA考試ETHICAL CONSIDERATION包含的知識點(diǎn)不少，在學(xué)習(xí)該知識點(diǎn)的時(shí)候，學(xué)員要學(xué)會去運(yùn)用。下面是給學(xué)員總結(jié)的ACCA知識點(diǎn)的內(nèi)容：
1、Management accountability
Fiduciary responsibility : Organisations are not autonomous, they do not exist to serve their own
purposes of senior managers, they exist to serve some external purpose and their managers have a , duty to run them in a way that serves that purpose.
Ethical problems facing managers:Extortion;Bribery; Grease money ; Gifts.
2、Ethical principles
Ethics based on consequences : the right course of action is that which will result in the most acceptable outcome.
Ethics based on duty : that behaviour should be governed by absolute moral rules that apply in all circumstances.
Ethical relativism (Relativists, Pragmatists):most appropriate in a given situation will depend on the conditions at that time.
Ethical absolutism (Absolutists, Dogmatists): an unchanging set of ethical principles that will apply in all situations, at all times and in all societies.
3、Fundamental principles of IFAC
Integrity;Objective; Confidentiality
Professional competency and due care
Professional behaviors
4、Ethic threatens
Self-interest threats:auditors receive excessive gifts or hospitality from a client Familiarity threats:auditors develop a close relationship with the client.
ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。
