怎么去學(xué)習(xí)ACCA考試The fundamental principles的內(nèi)容？

ACCA考試學(xué)員需要掌握的知識點有很多，認真學(xué)習(xí)ACCA課程能夠快速的成長為一名優(yōu) 秀的財會人。在備考ACCA考試的時候，學(xué)員需要總結(jié)知識點包含的內(nèi)容，怎么去學(xué)習(xí)ACCA考試The fundamental principles的內(nèi)容？

ACCA考試The fundamental principles的內(nèi)容并不算是很多，學(xué)員在備考的時候，認真的分析掌握知識點所包含的 內(nèi)容，對之后考試的分析有很大的幫助。ACCA考試要學(xué)習(xí)的內(nèi)容有很多，理解、了解及掌握的知識點也都是有明確的。

1、Integrity

be straightforward and honest

2、Objectivity

not allow bias, conflicts of interest or undue Influence of others to override professional or business judgement.

conflict of interest :

收購方和潛在的被收購方都是事務(wù)所的客戶。

同一行業(yè)的競爭對手都是事務(wù)所的客戶。

供應(yīng)鏈的上下都是事務(wù)所的客戶。

3、Professional competence & due care

have a continuing duty to maintain professional knowledge and skill at a level required.

should act diligently and in accordance with applicable technical and professional standards.

4、Confidentiality

should respect the confidentiaSty of information acquired.

should not disclose any such information to third parties without proper and specific authority or unless there is a legal or professional right or duty to disclose.

Confidential information acquired should not be used for the personal advantage of members or third parties.

5、Professional behaviour

should avoid any action that divefedits the profession

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