搜尋 | 會計及財務匯報局

完成的調查有關審計一家上市實體截至 2017年3月31日止年度的綜合財務報表的調査報告

調查發現，核數師及審計項目合夥人就上述事宜沒有根據 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 的相關規定，適當地執行相關審計工作。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 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。

Associate Director / Manager

At least 7 years of relevant post-qualification experience in audit. Strong IT audit knowledge is a plus.

Associate Director / Manager (Registration)

Policy, Registration and Oversight Associate Director / Manager (Registration) Responsibilities Evaluate and process applications for the issuance and renewal of practising certificates for certified public accountants ( CPA ), and for the registration of audit firms, corporate practices and Public Interest Entity ( PIE ) auditors. ... Collaborate with fellow regulators, professional bodies, audit firms and international counterparts to share insights and support a resilient, future-ready accounting profession.

財匯局完成一宗有關核數師沒有取得必要證據以得出聯營公司沒有減值結論的調查

HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with Hong Kong Standards on Auditing 說明核數師在行使專業判斷時應用對適用財務報告框架的充分理解。 HKSA 220 Quality Control for an Audit of Financial Statements 說明專案質素監控審視員應就專案團隊作出的重大判斷，以及在編制審計報告時作出的結論，進行客觀評估。 HKSA 500 Audit Evidence 說明了設計和執行適當審計程序以獲取充分、適當的審計證據的總體要求，並說明了構成此類證據的內容。

財匯局發現核數師未能獲取必要證據，以支持償還金融負債收益的計量和確認

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 說明核數師在運用專業判斷時，應對適用財務匯報框架具備充分的理解。 HKSA 230 (Clarified) Audit Documentation 說明核數師就財務報表審計準備審計文件的責任。 HKSA 500 (Clarified) Audit Evidence 解釋了財務報表的審計中，審計證據如何組成，並闡述了核數師在設計和執行審計程序的責任，以獲取充分適當的審計證據，從而作出合理結論，形成核數師意見。

財匯局發現核數師未能適當處理已識別的錯報，並在確定整體重要性時未有適當運用專業判斷

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 說明核數師在運用專業判斷時，應對適用財務匯報框架具備充分的理解。 HKSA 220 Quality Control for an Audit of Financial Statements 說明項目質素監控審視員應就項目團隊作出的重大判斷，以及在編制審計報告時作出的結論，進行客觀評估。 ... HKSA 320 Materiality in Planning and Performing an Audit 說明核數師在計劃和執行財務報表審計時運用重要性概念的責任。

財匯局根據與國家財政部監督評價局簽訂的審計監管合作備忘錄取得審計底稿後完成的第一宗調查

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 規定核數師要對適用的財務匯報框架有恰如其份的理解及運用專業判斷。 HKSA 220 Quality Control for an Audit of Financial Statements 規定財務報表審計項目團隊需考慮就存在困難或具爭議性的事項進行適當諮詢。此準則亦規定項目質素監控審視員應就項目團隊的重大判斷及就編制審計報告時所得出的結論作客觀評估。 HKSA 500 Audit Evidence 規定核數師應設計和執行適當審計程序以獲取充分、適當的審計證據的總體要求，亦列出了構成此類證據的元素。

財匯局總結一家上市實體沒有確認股本權益的減值虧損，以及其核數師未能識別錯報

HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing 說明核數師在運用專業判斷時，應對適用財務匯報框架具備充分的理解。 HKSA 220 Quality Control for an Audit of Financial Statements 說明專案質素監控審視員應就專案團隊作出的重大判斷，以及在編制審計報告時作出的結論，進行客觀評估。

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