The ACCA Code of Ethics and Conduct (the Code) is binding on all our members and students, as well as any partner (or director) in an ACCA practice.ACCA has adopted the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the ...
The ACCA's Code of ethics and conducts: Sets out five fundamental principles of professional ethics. Provides a conceptual framework for applying them. Five fundamental principles of professional ethics 要想获得成功,就必须付出一定的努力,ACCA考试时间越来越近,希望大家能够抓紧时间备考,争取顺利通关。 注:...
下面是为ACCA学员总结的Corporate codes of ethics的内容。 公司有压力,行为有道德,具体有发布道德伦理规范,确立对利益相关者的价值和责任。 An ethical code typically contains a series of statements setting out the organisation's values and explaining how it sees its responsibilities towards stakeholders.一个...
Section 3 Code of Ethics and Conduct 259 Contents Contents Page GUIDE TO THE ACCA CODE OF ETHICS AND CONDUCT...261 SECTION A: INTERNATIONAL CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS (INCLUDING INTERNATIONAL INDEPENDENCE STANDARDS)...267 PREFACE ... 270 PART 1 ...
所有不符合code of ethics的都可构成threats,这个的判断一般根据常识都可找出。常见ethical threats可分为以下几类: - Self-interest threat safeguards: remove the individual,inform the client, use an independent partner 等,要结合具体案例。 - Self-review threat safeguards: 一般不提供审计以外的服务(除非确实...
CodeofEthicsandConduct Thisfactsheethasnoregulatorystatus.Itisissuedforguidance purposesonly,andintheeventofanyconflictbetweenthecontent ofthisfactsheetandthecontentoftheACCARulebook,thelatter shallatalltimestakeprecedence.Therefore,thisfactsheetshould notberegardedbyamemberasasubstituteforfamiliarisinghimself or...
(3)AAA model& Tucker's 5 question model <Professional> (1). IFACethical code (2)ACCA codeof ethics (3)Treats ofprofessional independence <CSR> (1).Publicinterest (2)Sustainabilityand environmental footprint (3)CSRstrategy & strategic CSR ...
翻开第一道case当时就知道凉凉,左上角的小姐姐卷子一合直接弃考,还有各大机构都压的ethics结果3道选做考了两道risk,除了Q2的AAA模型+professional code of ethics+ethical threats 之外 Q3的RM+IC 没选 实在没背risk identification Q4完全英国脱欧背景 没背但扯了扯TARA,建议买期货对冲利率风险,希望能给点分吧...
3.Codeof Ethics for Professional Accountants B1 f) Consider the ethical implications of the external auditor providing non-auditservices to a client including an internal audit service. 考虑外聘审计员为客户提供非审计服务的道德含义, 包括内部审计服务。
42. Code of ethics行为规范 43. Cyclical unemployment周期性失业 44. Data数据 45. Decentralization分权 46. Delayering简化管理结构 47. Delegation授权 48. Demand需求 49. Demand curve需求曲线 50. Deontology义务论 51. Depression萧条 52. Direct discrimination直接歧视 ...