找到 38 個結果，顯示第 1 - 8 個
Manager (IT Audit)
Inspection Manager (IT Audit) Responsibilities Inspect audit working papers to assess compliance with professional standards, with particular focus on IT risks and technology components of the audit. Evaluate the audit work performed over general IT controls, automated/application controls, interfaces, and other technology areas supporting the financial statement audit. ... At least 3-years post-qualification audit experience gained from professional audit firms.
主席 及 行政總裁 評論文章: 審計一旦失守 金融體系遭殃 （僅英文版本）
This oversight helps ensure audit quality is upheld, not assumed. ... Weakness in any one area can affect the overall integrity of the audit. In a global financial center such as Hong Kong, depth of audit capacity matters. ... Companies and audit committees should ask not, “What does the audit cost?”
Associate Director / Manager (Policy Research and Development)
Policy, Registration and Oversight Associate Director / Manager (Policy Research and Development) Responsibilities Track and analyse the audit and financial reporting environment in Hong Kong and the Chinese Mainland, including the structure and dynamics of the PIE audit market, the audit workforce, and cross-border audit linkages. ... Develop AFRC policy positions on audit quality and emerging topics including AI in audit, virtual assets and other novel themes. ... Strong interest in audit, financial reporting and capital markets, with openness to adopting modern analytical tools including AI.
完成的調查
調查發現核數師及審計項目合夥人沒有根據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 的規定執行有關可換股票據的審計工作。 調查亦發現審計質量控制覆核人員沒有完全遵照 HKSA 220 (Clarified) Quality Control for An Audit of Financial Statements 的規定執行審計質量控制覆核工作。
Manager
Inspection Manager Responsibilities Inspect audit working papers to assess the degree of compliance with the professional standards. Meet and interview firm personnel to understand the firm’s quality control system and the related impact on quality audit. Prepare reports on inspection findings. Communicate results of inspection with the audit firms. Fulfil other responsibilities as assigned.
完成的調查
具體而言，財務匯報局發現，核數師及審計項目合夥人沒有遵守 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 300 (Clarified) Planning an Audit of Financial Statements , HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks , HKSA 500 (Clarified) Audit Evidence and HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的規定。 調查亦發現審計質量控制覆核人員沒有遵照 HKSA 220 Quality Control for an Audit of Financial Statements 的規定執行審計質量控制覆核工作。
完成的調查
守維持或以其他方式應用若干專業標準 調查發現核數師及審計項目合夥人沒有根據 HKSA 200 (Clarified) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ; HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements (HKSA 220); HKSA 300 (Clarified) Planning an Audit of Financial Statement s; HKSA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment ; HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks ; HKSA 500 (Clarified) Audit Evidence 及 HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的相關規定，就上述事項計劃及進行相關審計。
完成的調查
調查發現核數師及審計項目合夥人沒有根據 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 的規定執行有關可換股票據的審計工作。 調查亦發現審計質量控制覆核人員沒有完全遵照 HKSA 220 (Clarified) Quality Control for An Audit of Financial Statements 的規定執行審計質量控制覆核工作。