搜寻 | 会计及財務匯報局

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。 ... 具体而言，该准则补充说明于会计估计方面应如何应用 HKSA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 及 HKSA 330 The Auditor’s Responses to Assessed Risks 和其他相关的香港审计准则。 ... HKSA 620 (Clarified) Using the Work of an Auditor’s Expert 说明核数师对使用个人或组织在会计或审计以外专业领域的工作的职责，该等工作用于协助核数师获取充分、适当的审计证据。

Associate Director / Manager (Policy and Oversight)

Lead or support the continuous enhancement of the AFRC's risk-based auditor registration policies, drawing on market research and regulatory developments in Hong Kong and internationally.

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。 ... 具体而言，该准则补充说明于会计估计方面应如何应用 HKSA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment及 HKSA 330 The Auditor’s Responses to Assessed Risks 和其他相关的香港审计准则。

财汇局发现核数师未能识别重大错报及未能发表适当的审计意见

相关技术标准 HKSA 330 The Auditor’s Responses to Assessed Risks 规定核数师应设计和执行审计程序以回应已识别的重大错报的风险。 HKSA 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) 规定获取充分、适当的审计证据以作为就集团财务报表发表审计意见的基础要求。

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。 ... 具体而言，该准则补充说明于会计估计方面应如何应用HKSA 315 and HKSA 330 The Auditor’s Responses to Assessed Risks 和其他相关的 HKSAs。

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）

In 2021-22, we will be consolidating our rapid growth, which was necessary in 2019- 21 to transform the FRC into Hong Kong's full-fledged independent auditor regulator. Our headcount reflects that growth.

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 330 The Auditor’s Responses to Assessed Risks 规定核数师应设计和执行审计、程序以回应重大错报的风险，以及需就是否已取得充分适当的审计证据作结论。

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 。

搜寻

全站搜寻