ACCA AA科目The fundamental principles要求學(xué)員記憶的內(nèi)容有哪些？

國際注冊會計師ACCA考試讓學(xué)員更加清晰知道未來自己的發(fā)展方向是什么。ACCA考試能夠幫助學(xué)員掌握全面的課程內(nèi)容，了解考試的重難點是什么？ACCA AA科目The fundamental principles要求學(xué)員記憶的內(nèi)容有哪些？戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

The fundamental principles是ACCA AA考試中一個重難點，要想掌握該知識點的內(nèi)容，學(xué)員可以從下面五點學(xué)習(xí)：

1) Integrity 正直

專業(yè)會計應(yīng)該 be straightforward and honest in all professional and business relationships. Integrity also implies fair dealing and truthfulness.坦率、誠實、公正

2) Objectivity 客觀

專業(yè)會計應(yīng)該 not allow bias, conflicts of interest or the undue influence of others to override their professional or business judgement.不能因為偏見、利益沖突或受不當影響，而凌駕于專業(yè)/商業(yè)判斷之上。

3) Professional competence and due care 勤勉盡責(zé)

專業(yè)會計應(yīng)該 maintain professional knowledge and skill at the level required to ensure that a client receives competent professional services, and to act diligently and in accordance with applicable technical and professional standards.

4) Confidentiality 保密

專業(yè)會計應(yīng)該 respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not to disclose any such information to third parties without proper authority,nor use the information for personal advantage.不能在無客戶允許情況下泄露信息或謀取私利，但個別情況除外，見后文的保密豁免權(quán)（法定強制披露和主動披露）

5) Professional behaviour 專業(yè)

專業(yè)會計應(yīng)該 ensure they comply with relevant laws and regulations and should avoid any action that discredits the profession.避免行為有損職業(yè)聲譽

注：審計過程中，有些方面需要*意見，同樣需要考慮對方的 Objectivity & Competence and due care。