備考ACCA考試的學(xué)員都知道，ACCA考試的知識點較多，要求學(xué)員能夠基本掌握的同時并進(jìn)行知識點的運(yùn)用才可以。那么，ACCA Ethic中FIVE ethical threats需要掌握的內(nèi)容是什么？
FIVE ethical threats是ACCA考試的知識點，學(xué)員在學(xué)習(xí)該知識點 內(nèi)容的時候，一定要弄明白其中的關(guān)系，同時對每個內(nèi)容進(jìn)行詳細(xì)的分析才可以。FIVE ethical threats的內(nèi)容具體如下：
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1.Self-interest threat 個人利益威脅
Relates to the risk that a financial or other interest in a client will inappropriately influence the professional accountant’s judgement or behaviour.
因為源自客戶的財物或者其他利益關(guān)系，不恰當(dāng)?shù)挠绊憣I(yè)財務(wù)人員的判斷或行為。
2.Familiarity threat 人情利益威脅
This arises where, due to a long or close relationship with a client, the professional accountant could be too sympathetic to their interests or too accepting of their work.
因為長期和密切關(guān)系，導(dǎo)致人情上很難駁斥錯誤行為，接受不恰當(dāng)?shù)墓ぷ?/p>
3.Self-review 自我審查
This arises where a professional accountant from the audit firm performs work for the client and this work must later be reviewed by the same person or another professional accountant from the same firm in order to arrive at a judgement on the subject matter.
審計師曾為被企業(yè)做報表，之后他本人或事務(wù)所同事做審計，自己復(fù)核/親近之人復(fù)核，為了維護(hù)面子，很難將發(fā)現(xiàn)的問題提出，喪失客觀性
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4.Advocacy threat 吹捧威脅
Relates to the risk that a professional accountant promotes a client’s position to the point that the professional accountant’s objectivity is compromised.
職業(yè)人員吹捧了客戶的地位，則其客觀性會妥協(xié)。
5.Intimidation threat 壓力威脅
Relates to the risk that the professional accountant is deterred from acting objectively because of actual or perceived pressures, including attempts to exercise undue influence over the professional accountant.
因為實際的或潛在的壓力，而行為產(chǎn)生背離，失去客觀性
掌握ACCA考試的知識點內(nèi)容很關(guān)鍵，尤其是FIVE ethical threats的內(nèi)容是學(xué)員要考試的知識點。備考ACCA考試學(xué)員若是遇到不懂的地方，可以在線咨詢考試或者添加老師微信進(jìn)行了解rongyuejiaoyu。
