找到 37 个结果，显示第 17 - 24 个
完成的调查
具体而言，调查发现就以上事项: (a) 核数师及审计项目合伙人没有根据 HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ; HKSA 500 Audit Evidence ; HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ; 及 HKSA 620 Using the work of an auditor’s expert 的规定适当地执行有关审计工作。 (b) 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 260 (Clarified) Communication with Those Charged with Governance , HKSA 500 (Clarified) Audit Evidence , 及 HKSA 705 (Clarified) Modifications to the Opinion in the Independent Auditor's Report 的规定就以上事项适当地执行有关审计工作。 调查亦发现有关审计的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
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 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment ， HKSA 330 The Auditor’s Responses to Assessed Risks ， HKSA 500 Audit Evidence ， HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ， HKSA 620 Using the Work of an Auditor’s Expert 和 HKSA 700 Forming an Opinion and Reporting on Financial Statements 的规定适当地计划及执行有关审计工作。 调查亦发现有关审计的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。
Associate Director / Manager (Policy and Oversight)
Develop AFRC policy positions on audit quality, and emerging topics including AI in audit, virtual assets and other novel themes. ... Collaborate with fellow regulators, professional bodies, audit firms and international counterparts to share insights and support a resilient, future-ready accounting profession.
完成的调查
具体而言，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 ) 500 (Clarified) Audit Evidence 及 HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的相关规定。 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 的相关要求进行审计质量控制复核。
完成的调查
调查发现就相关减值评估，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 500 Audit Evidence 及 HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的规定适当地执行有关审计工作。
完成的调查
具体而言，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 ) 500 (Clarified) Audit Evidence 及 HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的相关规定。 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 的相关要求执行审计质量控制复核。
完成的调查
调查发现，核数师及审计项目总监没有遵照Hong Kong Standard on Auditing ( HKSA ) 330 The Auditor’s Responses to Assessed Risks; HKSA 500 Audit Evidence; HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ; 及 HKSA 620 Using the Work of an Auditor’s Expert 的相关规定，就以上事项适当地计划及/或进行相关审计。 调查亦发现负责有关审计的审计质量控制复核人员没有完全遵照 HKSA 220 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。