認(rèn)真學(xué)習(xí)ACCA課程知識點的內(nèi)容，是為了能夠更快的通過ACCA考試，成長為一名合格的財會人。ACCA考試的知識點有很多，ACCA考試The fee and details of bow it Ims been calculated怎么學(xué)？

ACCA考試The fee and details of bow it Ims been calculated有幾點需要掌握，學(xué)員在備考的時候，可以進(jìn)行知識點的歸類，記憶并去理解知識點的內(nèi)容很關(guān)鍵。

1、fees

Code of Ethics and Conduct stats that fees should be fair and reasonable

They recommend that the basis of charging fees should be mentioned in the engagement letter

Fees should not be charged on a contingency, percentage or similar basis

Commission pakl and received as a result of recommendations from and to clents respectJveiy can be accepted as long as adequate safeguards exist (full disclosure)

2、LowbaMng

a)definition

This refers to the practice of setting the initial audit fee low in order to win the client.

Offering an unreattsticalty low audit fee which is below market rate in order to win or retain an audit cllect.

b)ethical impications

Because the fg is set low the audit firm needs to retain the client for a number of years in order to recover its initial losse.

therefore, ifxlependence will be impaired as the audit firm will not wish to lose the client in the short term.

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。