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Ethical threats(道德威胁)是什么_2024年ACCA考试AA知识点

来源:东奥会计在线责编:田彤2024-02-26 09:20:31

生活只有在平淡无味的人看来才是空虚而平淡无味的。acca被誉为“国际财会界的通行证”,含金量很高。想要报名的同学们请提前制定备考计划,巩固基础知识点。今天整理了AA科目Ethical threats(道德威胁)相关知识点,正在备考的同学们来看看吧。

Ethical threats(道德威胁)是什么_2024年ACCA考试AA知识点

【内容导航】

Ethical threats-道德威胁

【知识点】

Ethical threats-道德威胁

Ethical threats-道德威胁

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,而是计较的少。以上就是为大家整理的acca考试相关知识点,2024年3月acca考试在即,同学们要抓紧时间复习。

注:以上内容来自Ivan Yang老师23年基础精修班第8讲

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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