作为道德成长的一部分和成为ACCA会员的要求之一,需要完成ACCA的道德测试模块。学员可以看到一系列不同的道德视角,其中也包括了一些要求学员完成能够体现出自身道德行为和价值观的自我测试。
 
ACCA学员可以在一个审计相关的案例中运用学习到的知识,从审计人员和企业财务会计人员两个角度进行案例分析。
 
有资格参加P1(Governance,Risk and Ethics)科目考试的学员可以获得进入道德测试模块的资格。建议学员在备考P1的同时或之前做道德测试模块(Professional Ethics Module)。
 
一、关于各个模块的介绍:
 
You mustcomplete all 9 units of this module in the order presented.(See below)
 
1、Start
 
2、Judging
 
3、What is ethics?
 
4、Rules VS Principles
 
5、About ACCA's fundamentalprinciples
 
6、The Framework
 
7、Case Study
 
8、Tell us what you have learned
 
9、The Personal Ethics Diagnostic andReflective
 
You willwork through several short tests,they are only included to help you see if youhave understood the material that you have covered.There is no pass or failgrade.
 
The firstsix units introduce you to some theory about ethics and professionalism.Thenext three units give you the chance to put that theory into practice,reflecton your learning and on your preferred ethical approach.
 
Once youhave completed the Professional Ethics module,your submission may be reviewedby ACCA to make sure that you have properly worked through the module.

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