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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。 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 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment 说明核数师有责任透过了解实体及其环境（包括实体的内部控制）识别和评估财务报表重大错报风险。
Manager (IT Infrastructure)
Proven work experience of at least 8 years in IT infrastructure. ... Strong technical knowledge of network hardware, protocols, and standards. ... The AFRC will retain their applications for a maximum of one year.
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。
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。
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）
At the heart of that engineering lies an institution often underestimated — the audit. ... A seemingly “small” misstatement in a HK$46 trillion market can translate into tens of billions of dollars of misallocation — affecting pensions, sovereign funds, and household savings. ... None of this diminishes the importance of efficiency and cost discipline.
Associate Director / Manager
Conduct investigations into possible misconduct of public interest entity ( PIE ) auditors, registered responsible persons, and professional persons. ... At least 7 years of relevant post-qualification experience in audit. ... The AFRC will retain their applications for a maximum of one year.
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。 调查亦发现，审计项目质量控制复核人员没有完全遵照 HKSA 220 Quality Control for an Audit of Financial Statements 的相关规定，执行审计质量控制复核工作。
Manager
Communicate results of inspection with the audit firms. ... Requirements Certified Public Accountant registered with Hong Kong Institute of Certified Public Accountants , or a member of an accountancy body that is a member of the International Federation of Accountants. ... Excellent command of written and spoken English and Chinese.