Showing 157 - 162 of 239 items
FRC finds that an auditor failed to obtain the necessary evidence to support the measurement and recognition of a gain on extinguishment of a financial liability
30 December 2021
FRC finds that auditor failed to appropriately address an identified misstatement and to appropriately exercise professional judgement in determining overall materiality
23 December 2021
FRC publishes articles with IFEC to educate retail investors
17 December 2021
FRC concludes that a listed entity failed to recognise an impairment loss on equity investments and its auditor failed to identify the misstatements
17 December 2021
FRC issues Guidelines for Effective Audit Committee and Report on Assessment of the HKICPA’s Performance of the Specified Functions
16 December 2021
FRC completes an investigation relating to an auditor’s failure to obtain necessary evidence to conclude that an associate was not impaired
14 December 2021