认真学习ACCA课程知识点的内容，是为了能够更快的通过ACCA考试，成长为一名合格的财会人。ACCA考试的知识点有很多，ACCA考试The fee and details of bow it Ims been calculated怎么学？
ACCA考试The fee and details of bow it Ims been calculated有几点需要掌握，学员在备考的时候，可以进行知识点的归类，记忆并去理解知识点的内容很关键。
1、fees
Code of Ethics and Conduct stats that fees should be fair and reasonable
They recommend that the basis of charging fees should be mentioned in the engagement letter
Fees should not be charged on a contingency, percentage or similar basis
Commission pakl and received as a result of recommendations from and to clents respectJveiy can be accepted as long as adequate safeguards exist (full disclosure)
2、LowbaMng
a)definition
This refers to the practice of setting the initial audit fee low in order to win the client.
Offering an unreattsticalty low audit fee which is below market rate in order to win or retain an audit cllect.
b)ethical impications
Because the fg is set low the audit firm needs to retain the client for a number of years in order to recover its initial losse.
therefore, ifxlependence will be impaired as the audit firm will not wish to lose the client in the short term.
以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。
