找到 38 個結果，顯示第 9 - 16 個
完成的調查
調查發現核數師及審計項目合夥人於相關審計中就估計聯營公司權益的可收回金額，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 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的相關規定適當地執行有關審計工作。 調查亦發現審計質量控制覆核人員沒有遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相關規定執行審計質量控制覆核工作。
完成的調查
調查發現，核數師及審計項目合夥人在審計中就期權進行工作時沒有遵照 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 的相關規定。 調查亦發現有關審計的審計質量控制覆核人員沒有遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相關要求執行審計質量控制覆核工作。
完成的調查
調查發現就上述事宜，核數師及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 及 HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的規定適當地執行相關審計工作。 調查亦發現相關審計的項目質素監控審視員沒有完全遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相關規定執行項目質素監控審視工作。
完成的調查
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 的相關規定，進行有關集團於聯營公司之投資的審計工作。 調查亦發現，審計項目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 的相關規定進行審計質量控制覆核工作。
完成的調查
調查發現就上述事宜，核數師及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 及 HKSA 500 (Clarified) Audit Evidence 的規定適當地執行有關審計工作。 調查亦發現有關審計的項目質素監控審視員沒有遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相關規定執行項目質素監控審視工作。
Manager
Policy, Registration and Oversight Manager Responsibilities Undertake high-impact research on audit, financial reporting, and governance to inform policies that strengthen the accounting ecosystem. Monitor global and local developments in professional standards and develop practical guidance that elevates audit and reporting quality. ... At least 3 years of relevant post-qualification experience in audit. Motivated and have a strong desire to develop a long-term career within a regulatory body.
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 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ， HKSA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment ， HKSA 330 The Auditor’s Responses to Assessed Risks ， HKSA 500 Audit Evidence ， HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ， HKSA 620 Using the Work of an Auditor’s Expert 和 HKSA 700 Forming an Opinion and Reporting on Financial Statements 的規定適當地計劃及執行有關審計工作。 調查亦發現有關審計的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。
完成的查訊及調查
審計不當行為 就上述事項所進行的調查發現: 負責審計2012 年度財務報表的核數師沒有遵照以下 Hong Kong Standard on Auditing ( HKSA )的規定: 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 。 負責審計2013年度財務報表的核數師及審計項目合夥人沒有遵照以下 HKSA的規定: HKSA 200; HKSA 230; HKSA 260 (Clarified) Communication with Those Charged with Governance ; HKSA 450 (Clarified) Evaluation of Misstatements Identified during the Audit ; HKSA 500; HKSA 510 (Clarified) Initial Audit Engagements – Opening Balances ; 及 HKSA 540 負責審計2013年度財務報表的審計質量控制覆核人員沒有遵照HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的規定，進行客觀的審計項目質量控制覆核。