備考ACCA考試的學員都知道，ACCA考試的知識點較多，要求學員能夠基本掌握的同時并進行知識點的運用才可以。那么，ACCA Ethic中FIVE ethical threats需要掌握的內容是什么？

FIVE ethical threats是ACCA考試的知識點，學員在學習該知識點 內容的時候，一定要弄明白其中的關系，同時對每個內容進行詳細的分析才可以。FIVE ethical threats的內容具體如下：

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1.Self-interest threat 個人利益威脅

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

因為源自客戶的財物或者其他利益關系，不恰當的影響專業財務人員的判斷或行為。

2.Familiarity threat 人情利益威脅

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.

因為長期和密切關系，導致人情上很難駁斥錯誤行為，接受不恰當的工作

3.Self-review 自我審查

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.

審計師曾為被企業做報表，之后他本人或事務所同事做審計，自己復核/親近之人復核，為了維護面子，很難將發現的問題提出，喪失客觀性

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4.Advocacy threat 吹捧威脅

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

職業人員吹捧了客戶的地位，則其客觀性會妥協。

5.Intimidation threat 壓力威脅

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.

因為實際的或潛在的壓力，而行為產生背離，失去客觀性

掌握ACCA考試的知識點內容很關鍵，尤其是FIVE ethical threats的內容是學員要考試的知識點。備考ACCA考試學員若是遇到不懂的地方，可以在線咨詢考試或者添加老師微信進行了解rongyuejiaoyu。