怎么去学习ACCA考试The fundamental principles的内容？

ACCA考试学员需要掌握的知识点有很多，认真学习ACCA课程能够快速的成长为一名优 秀的财会人。在备考ACCA考试的时候，学员需要总结知识点包含的内容，怎么去学习ACCA考试The fundamental principles的内容？

ACCA考试The fundamental principles的内容并不算是很多，学员在备考的时候，认真的分析掌握知识点所包含的 内容，对之后考试的分析有很大的帮助。ACCA考试要学习的内容有很多，理解、了解及掌握的知识点也都是有明确的。

1、Integrity

be straightforward and honest

2、Objectivity

not allow bias, conflicts of interest or undue Influence of others to override professional or business judgement.

conflict of interest :

收购方和潜在的被收购方都是事务所的客户。

同一行业的竞争对手都是事务所的客户。

供应链的上下都是事务所的客户。

3、Professional competence & due care

have a continuing duty to maintain professional knowledge and skill at a level required.

should act diligently and in accordance with applicable technical and professional standards.

4、Confidentiality

should respect the confidentiaSty of information acquired.

should not disclose any such information to third parties without proper and specific authority or unless there is a legal or professional right or duty to disclose.

Confidential information acquired should not be used for the personal advantage of members or third parties.

5、Professional behaviour

should avoid any action that divefedits the profession

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