找到 41 个结果，显示第 33 - 40 个
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。
会财局发布查察与调查报告发现以提升透明度，加强监管与发展
2024-25 年度查察报告概要 2024-25 年度查察报告显示，审计质素评级（Audit Quality Ratings，或简称 AQR）有所改善，获评 4 级（即需要重大改进）的审计项目比例按年减少。
常见问题 - 本地公众利益实体核数师
要注册成为项目质素监控审视员，此人必须： 是注册会计师 1 或属某会计团体的会员而该团体与香港会计师公会之间有认可协议 2 ；及 具备所需的水准和能力，以及适当的权力使他／她能够按照由香港会计师公会颁布的 “ Hong Kong Standard on Quality Management 2 Engagement Quality Review ” 来执行职责。
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。
Associate Director / Manager
At least 7 years of relevant post-qualification experience in audit. Strong IT audit knowledge is a plus.
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。
加入我们
职位空缺 (只提供英文版本) Inspection Manager Inspection Manager (IT Audit) Investigation and Compliance Associate Director / Manager Investigation and Compliance Administrator Discipline Manager Policy, Registration and Oversight Associate Director / Manager (Oversight and Policy) Policy, Registration and Oversight Associate Director / Manager (Registration) Policy, Registration and Oversight Associate Director / Manager (Policy Research and Development) Finance and Administration Manager (IT Infrastructure)
财汇局发现核数师未能获得充分适当的证据来评估因收购产生的商誉计量和减值估算
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 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。