找到 37 个结果，显示第 9 - 16 个
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 和 HKSA 500 (Clarified) Audit Evidence 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
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遵照 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 700 (Clarified) Forming an Opinion and Reporting on Financial Statements 的相关规定，进行有关集团于联营公司之投资的审计工作。 调查亦发现，审计项目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 的相关规定进行审计质量控制复核工作。
完成的调查
调查发现就上述事宜，核数师及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 及 HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的规定适当地执行相关审计工作。 调查亦发现相关审计的项目质素监控审视员没有完全遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相关规定执行项目质素监控审视工作。
完成的调查
调查发现，核数师及审计项目合伙人在审计中就期权进行工作时没有遵照 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 ; HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures and HKSA 550 (Clarified) Related Parties 的相关规定。 调查亦发现有关审计的审计质量控制复核人员没有遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相关要求执行审计质量控制复核工作。
Manager
Policy, Registration and Oversight Manager Responsibilities Undertake high-impact research on audit, financial reporting, and governance to inform policies that strengthen the accounting ecosystem. Monitor global and local developments in professional standards and develop practical guidance that elevates audit and reporting quality. ... At least 3 years of relevant post-qualification experience in audit. Motivated and have a strong desire to develop a long-term career within a regulatory body.
完成的调查
调查发现核数师及审计项目合伙人于相关审计中就估计联营公司权益的可收回金额，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 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的相关规定适当地执行有关审计工作。 调查亦发现审计质量控制复核人员没有遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相关规定执行审计质量控制复核工作。
完成的查讯及调查
审计不当行为 就上述事项所进行的调查发现: 负责审计2012 年度财务报表的核数师没有遵照以下 Hong Kong Standard on Auditing ( HKSA )的规定: HKSA 200 (Clarified) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ( HKSA 200 ); HKSA 230 (Clarified) Audit Documentation ( HKSA 230 ); HKSA 500 (Clarified) Audit Evidence ( HKSA 500 ); HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ( HKSA 540 ); 及 HKSA 560 (Clarified) Subsequent Events 。 负责审计2013年度财务报表的核数师及审计项目合伙人没有遵照以下 HKSA的规定: HKSA 200; HKSA 230; HKSA 260 (Clarified) Communication with Those Charged with Governance ; HKSA 450 (Clarified) Evaluation of Misstatements Identified during the Audit ; HKSA 500; HKSA 510 (Clarified) Initial Audit Engagements – Opening Balances ; 及 HKSA 540 负责审计2013年度财务报表的审计质量控制复核人员没有遵照HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的规定，进行客观的审计项目质量控制复核。
Associate Director
Policy, Registration and Oversight Associate Director Responsibilities Drive high-impact research on audit, financial reporting, and governance to inform policies that strengthen the accounting ecosystem. Oversee the monitoring of global and local developments in professional standards and guide the development of practical guidance that elevates audit and reporting quality. ... At least 6 years of relevant post-qualification experience in audit. Motivated and have a strong desire to develop a long-term career within a regulatory body.