ACCA Ethic中FIVE ethical threats需要掌握的内容是什么？

备考ACCA考试的学员都知道，ACCA考试的知识点较多，要求学员能够基本掌握的同时并进行知识点的运用才可以。那么，ACCA Ethic中FIVE ethical threats需要掌握的内容是什么？

FIVE ethical threats是ACCA考试的知识点，学员在学习该知识点 内容的时候，一定要弄明白其中的关系，同时对每个内容进行详细的分析才可以。FIVE ethical threats的内容具体如下：

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1.Self-interest threat 个人利益威胁

Relates to the risk that a financial or other interest in a client will inappropriately influence the professional accountant’s judgement or behaviour.

因为源自客户的财物或者其他利益关系，不恰当的影响专业财务人员的判断或行为。

2.Familiarity threat 人情利益威胁

This arises where, 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.

因为长期和密切关系，导致人情上很难驳斥错误行为，接受不恰当的工作

3.Self-review 自我审查

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.

审计师曾为被企业做报表，之后他本人或事务所同事做审计，自己复核/亲近之人复核，为了维护面子，很难将发现的问题提出，丧失客观性

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4.Advocacy threat 吹捧威胁

Relates to the risk that a professional accountant promotes a client’s position to the point that the professional accountant’s objectivity is compromised.

职业人员吹捧了客户的地位，则其客观性会妥协。

5.Intimidation threat 压力威胁

Relates to 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.

因为实际的或潜在的压力，而行为产生背离，失去客观性

掌握ACCA考试的知识点内容很关键，尤其是FIVE ethical threats的内容是学员要考试的知识点。备考ACCA考试学员若是遇到不懂的地方，可以在线咨询考试或者添加老师微信进行了解rongyuejiaoyu。