找到 37 个结果，显示第 25 - 32 个
完成的调查有关审计一家上市实体截至 2017年3月31日止年度的综合财务报表的调査报告
调查发现，核数师及审计项目合伙人就上述事宜没有根据 Hong Kong Standard on Auditing (HKSA) 500 Audit Evidence, HKSA 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) 及 HKSA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements 的相关规定，适当地执行相关审计工作。 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 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。
Associate Director / Manager
At least 7 years of relevant post-qualification experience in audit. Strong IT audit knowledge is a plus.
财汇局完成一宗有关核数师没有取得必要证据以得出联营公司没有减值结论的调查
HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with Hong Kong Standards on Auditing 说明核数师在行使专业判断时应用对适用财务报告框架的充分理解。 HKSA 220 Quality Control for an Audit of Financial Statements 说明专案质素监控审视员应就专案团队作出的重大判断，以及在编制审计报告时作出的结论，进行客观评估。 HKSA 500 Audit Evidence 说明了设计和执行适当审计程序以获取充分、适当的审计证据的总体要求，并说明了构成此类证据的内容。
财汇局发现核数师未能获取必要证据，以支持偿还金融负债收益的计量和确认
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 说明核数师在运用专业判断时，应对适用财务汇报框架具备充分的理解。 HKSA 230 (Clarified) Audit Documentation 说明核数师就财务报表审计准备审计文件的责任。 HKSA 500 (Clarified) Audit Evidence 解释了财务报表的审计中，审计证据如何组成， 并阐述了核数师在设计和执行审计程序的责任，以获取充分适当的审计证据，从而作出合理结论，形成核数师意见。
财汇局发现核数师未能适当处理已识别的错报，并在确定整体重要性时未有适当运用专业判断
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 说明核数师在运用专业判断时，应对适用财务汇报框架具备充分的理解。 HKSA 220 Quality Control for an Audit of Financial Statements 说明项目质素监控审视员应就项目团队作出的重大判断，以及在编制审计报告时作出的结论，进行客观评估。 ... HKSA 320 Materiality in Planning and Performing an Audit 说明核数师在计划和执行财务报表审计时运用重要性概念的责任。
财汇局根据与国家财政部监督评价局签订的审计监管合作备忘录取得审计底稿后完成的第一宗调查
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 规定核数师要对适用的财务汇报框架有恰如其份的理解及运用专业判断。 HKSA 220 Quality Control for an Audit of Financial Statements 规定财务报表审计项目团队需考虑就存在困难或具争议性的事项进行适当谘询。此准则亦规定项目质素监控审视员应就项目团队的重大判断及就编制审计报告时所得出的结论作客观评估。 HKSA 500 Audit Evidence 规定核数师应设计和执行适当审计程序以获取充分、适当的审计证据的总体要求，亦列出了构成此类证据的元素。
财汇局总结一家上市实体没有确认股本权益的减值亏损，以及其核数师未能识别错报
HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing 说明核数师在运用专业判断时， 应对适用财务汇报框架具备充分的理解。 HKSA 220 Quality Control for an Audit of Financial Statements 说明专案质素监控审视员应就专案团队作出的重大判断，以及在编制审计报告时作出的结论，进行客观评估。
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