找到 30 个结果，显示第 9 - 16 个
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 和 HKSA 500 (Clarified) Audit Evidence 的规定执行有关可换股票据的审计工作。
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 500 (Clarified) Audit Evidence 和 HKSA 510 (Clarified) Initial Audit Engagements – Opening Balances 的规定执行有关可换股票据的审计工作。
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。
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。
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。
Manager
Apply and support the implementation of robust auditor registration frameworks to uphold professional integrity and public trust.
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。
Associate Director
Direct the application and continuous enhancement of auditor registration frameworks to uphold professional integrity and public trust.