国际注册会计师ACCA考试让学员更加清晰知道未来自己的发展方向是什么。ACCA考试能够帮助学员掌握全面的课程内容，了解考试的重难点是什么？ACCA AA科目The fundamental principles要求学员记忆的内容有哪些？戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

ACCA考试

The fundamental principles是ACCA AA考试中一个重难点，要想掌握该知识点的内容，学员可以从下面五点学习：

1) Integrity 正直

专业会计应该 be straightforward and honest in all professional and business relationships. Integrity also implies fair dealing and truthfulness.坦率、诚实、公正

2) Objectivity 客观

专业会计应该 not allow bias, conflicts of interest or the undue influence of others to override their professional or business judgement.不能因为偏见、利益冲突或受不当影响，而凌驾于专业/商业判断之上。

3) Professional competence and due care 勤勉尽责

专业会计应该 maintain professional knowledge and skill at the level required to ensure that a client receives competent professional services, and to act diligently and in accordance with applicable technical and professional standards.

ACCA考试

4) Confidentiality 保密

专业会计应该 respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not to disclose any such information to third parties without proper authority,nor use the information for personal advantage.不能在无客户允许情况下泄露信息或谋取私利，但个别情况除外，见后文的保密豁免权（法定强制披露和主动披露）

5) Professional behaviour 专业

专业会计应该 ensure they comply with relevant laws and regulations and should avoid any action that discredits the profession.避免行为有损职业声誉

注：审计过程中，有些方面需要*意见，同样需要考虑对方的 Objectivity & Competence and due care。