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财汇局行政总裁Marek Grabowski在立法会财经事务委员会 2021-22年度预算案的发言 (仅限英文版)

This reflects implementation of a new competency and performance management system to support our recruitment, development and retention of high quality staff, who are essential to our effective performance. Reinstating conference and duty visits to the Mainland at a cost of HK$580,000 reflects the regulatory significance of the audit work carried out there and is critical to relationship development with the Mainland regulators and Bureaux.

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。  

Manager (Contract)

Create high-quality content including annual reports, social media posts, press releases, newsletters, speeches, presentations and maintain messaging and brand consistency across all channels.

IT Project Manager (Contract)

Monitor vendor performance and the timeliness and quality of their deliverables.

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。  

Manager (IT Infrastructure)

Oversee helpdesk support operations, including service request handling, incident escalation, user support quality, SLA monitoring, end-user training, knowledge sharing, and continuous improvement of end-user IT support services etc.

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二宗调查

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 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。