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職位空缺 (只提供英文版本) Inspection Manager Inspection Manager (IT Audit) Investigation and Compliance Associate Director / Manager Investigation and Compliance Administrator Discipline Manager Policy, Registration and Oversight Associate Director / Manager (Oversight and Policy) Policy, Registration and Oversight Associate Director / Manager (Registration) Policy, Registration and Oversight Associate Director / Manager (Policy Research and Development) Finance and Administration Manager (IT Infrastructure)

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二宗調查

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 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。  

財匯局行政總裁Marek Grabowski在立法會財經事務委員會 2021-22年度預算案的發言 (僅限英文版)

Reinstating conference and duty visits to the Mainland at a cost of HK$580,000 reflects the regulatory significance of the audit work carried out there and is critical to relationship development with the Mainland regulators and Bureaux.

財匯局發現核數師未能獲得充分適當的證據來評估因收購產生的商譽計量和減值估算

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 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。  

會財局就核數師在一家上市實體年報中有關「其他信息」的審計工作記錄闡明立場

1 其他信息是指實體年報中包含的財務或非財務信息(財務報表和審計報告除外)   2 HKSA 230, Audit Documentation, 第二及三段

會財局發布查察與調查報告發現以提升透明度,加強監管與發展

2024-25 年度查察報告概要   2024-25 年度查察報告顯示,審計質素評級(Audit Quality Ratings,或簡稱 AQR)有所改善,獲評 4 級(即需要重大改進)的審計項目比例按年減少。