找到 41 个结果，显示第 17 - 24 个
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
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。
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。
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 (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。