想要通過ACCA考試并不是一件很簡單的事情，ACCA考試科目較多，學(xué)員需要掌握每科考試的重難點，才能夠更好的通過考試。那么，ACCA考試ETHICAL CONSIDERATION包含哪些知識點？

ACCA考試ETHICAL CONSIDERATION包含的知識點不少，在學(xué)習(xí)該知識點的時候，學(xué)員要學(xué)會去運用。下面是給學(xué)員總結(jié)的ACCA知識點的內(nèi)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.

ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。