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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。
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。
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。
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。
Associate Director / Manager
Conduct investigations into possible misconduct of public interest entity ( PIE ) auditors, registered responsible persons, and professional persons.
主席 及 行政总裁 评论文章: 审计一旦失守 金融体系遭殃 （仅英文版本）
Supervision and accountability In Hong Kong, auditors are independently supervised by the Accounting and Financial Reporting Council. ... It requires technical excellence and principled leadership — professionals with the integrity, skepticism, and courage to challenge management when it matters most. Auditors are gatekeepers, guided by rigorous professional standards and sound judgment.