找到 41 个结果，显示第 9 - 16 个
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
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
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。
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。
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。