找到 37 个结果，显示第 1 - 8 个
Manager (IT Audit)
Inspection Manager (IT Audit) Responsibilities Inspect audit working papers to assess compliance with professional standards, with particular focus on IT risks and technology components of the audit. Evaluate the audit work performed over general IT controls, automated/application controls, interfaces, and other technology areas supporting the financial statement audit. ... At least 3-years post-qualification audit experience gained from professional audit firms.
主席 及 行政总裁 评论文章: 审计一旦失守 金融体系遭殃 （仅英文版本）
This oversight helps ensure audit quality is upheld, not assumed. ... Weakness in any one area can affect the overall integrity of the audit. In a global financial center such as Hong Kong, depth of audit capacity matters. ... Companies and audit committees should ask not, “What does the audit cost?”
Associate Director / Manager (Policy Research and Development)
Policy, Registration and Oversight Associate Director / Manager (Policy Research and Development) Responsibilities Track and analyse the audit and financial reporting environment in Hong Kong and the Chinese Mainland, including the structure and dynamics of the PIE audit market, the audit workforce, and cross-border audit linkages. ... Develop AFRC policy positions on audit quality and emerging topics including AI in audit, virtual assets and other novel themes. ... Strong interest in audit, financial reporting and capital markets, with openness to adopting modern analytical tools including AI.
完成的调查
财务汇报局发现核数师、审计项目合伙人及审计质量控制复核人员于审计 (i) 集团的可供出售投资 ; (ii) 为支付日后管理服务而发行的可换股票据 ; (iii) 公司对其附属公司的权益所进行的减值测试;及(iv)收入确认时，并没有或忽略遵守维持或以其他方式应用若干专业标准 调查发现核数师及审计项目合伙人没有根据Hong Kong Standard on Auditing (HKSA) 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with Hong Kong Standards on Auditing; HKSA 300 Planning an Audit of Financial Statements; HKSA 330 The Auditor’s Responses to Assessed Risks; HKSA 500 Audit Evidence; HKSA 510 Initial Audit Engagements – Opening Balances; HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures; HKSA 620 Using the Work of an Auditor’s Expert; 及 HKSA 700 Forming an Opinion and Reporting on Financial Statements 的相关规定，就上述事项计划及/或进行相关审计。 调查亦发现审计质量控制复核人员没有遵照 HKSA 220 Quality Control for an Audit of Financial Statements 的规定执行审计质量控制复核工作。
Manager
Inspection Manager Responsibilities Inspect audit working papers to assess the degree of compliance with the professional standards. Meet and interview firm personnel to understand the firm’s quality control system and the related impact on quality audit. Prepare reports on inspection findings. Communicate results of inspection with the audit firms. Fulfil other responsibilities as assigned.
完成的调查
调查发现核数师及审计项目合伙人没有根据Hong Kong Standard on Auditing (HKSA) 200 (Clarified) Overall Objectives of the Independent Auditor and the Conduct 、 of an Audit in Accordance with Hong Kong Standards on Auditing HKSA 500 (Clarified) Audit Evidence 和 HKSA 510 (Clarified) Initial Audit Engagements – Opening Balances 的规定执行有关可换股票据的审计工作。 调查亦发现审计质量控制复核人员没有完全遵照 HKSA 220 (Clarified) Quality Control for An Audit of Financial Statements 的规定执行审计质量控制复核工作。
完成的调查
具体而言，财务汇报局发现，核数师及审计项目合伙人没有遵守 Hong Kong Standard on Auditing ( HKSA ) 200 (Clarified) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing , HKSA 300 (Clarified) Planning an Audit of Financial Statements , HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks , HKSA 500 (Clarified) Audit Evidence and HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的规定。 调查亦发现审计质量控制复核人员没有遵照 HKSA 220 Quality Control for an Audit of Financial Statements 的规定执行审计质量控制复核工作。
完成的调查
守维持或以其他方式应用若干专业标准 调查发现核数师及审计项目合伙人没有根据 HKSA 200 (Clarified) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ; HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements (HKSA 220); HKSA 300 (Clarified) Planning an Audit of Financial Statement s; HKSA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment ; HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks ; HKSA 500 (Clarified) Audit Evidence 及 HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的相关规定，就上述事项计划及进行相关审计。