Ethical threats(道德威脅)是什么_2024年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2024-02-26 09:20:31

生活只有在平淡無(wú)味的人看來(lái)才是空虛而平淡無(wú)味的,。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”,，含金量很高,。想要報(bào)名的同學(xué)們請(qǐng)?zhí)崆爸贫▊淇加?jì)劃,，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目Ethical threats（道德威脅）相關(guān)知識(shí)點(diǎn),，正在備考的同學(xué)們來(lái)看看吧,。

【內(nèi)容導(dǎo)航】

Ethical threats-道德威脅

【知識(shí)點(diǎn)】

Ethical threats-道德威脅

The five categories of threats as per the ACCA Code of Ethics and Conduct along with an example of each threat are:

? Self-interest: The risk that a financial or other interest in a client will inappropriately influence the professional accountant's judgement or behaviour

? Self-review: 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

? Advocacy: The risk that a professional accountant promotes a client's position to the point that the professional accountant's objectivity is compromised

? Familiarity: The risk that 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

? Intimidation: 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

Before accepting clients, auditors must assess any ethical threats and either put in place measures to mitigate the threats (safeguards) or reject the appointment.

Auditors must be continually aware that new threats that may arise during the course of their work and if appropriate safeguards cannot be put in place to mitigate these threats, they may need to consider resigning from the engagement.

幸福不是得到的多,，而是計(jì)較的少。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn),，2024年3月acca考試在即,，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自Ivan Yang老師23年基礎(chǔ)精修班第8講

（本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載）

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