ACCA考试ETHICAL CONSIDERATION包含哪些知识点？

想要通过ACCA考试并不是一件很简单的事情，ACCA考试科目较多，学员需要掌握每科考试的重难点，才能够更好的通过考试。那么，ACCA考试ETHICAL CONSIDERATION包含哪些知识点？

ACCA考试ETHICAL CONSIDERATION包含的知识点不少，在学习该知识点的时候，学员要学会去运用。下面是给学员总结的ACCA知识点的内容：

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.

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