找到 41 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. ... Meet and interview firm personnel to understand the firm’s quality management system and the related impact on quality audit. ... Experience in quality assurance or cybersecurity audit is preferred.
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. ... When audits fall short, proportionate and credible regulatory sanctions play an important role — not only in addressing individual cases, but in reinforcing accountability, deterring poor practices, and signaling the importance of audit quality. Audits as a shared responsibility Audits occupy a unique position: They are paid for by companies, relied upon by investors, and essential to the public interest. ... Key considerations include: Economic dependence on major clients; incentives shaping partner and staff behavior; the balance between audit and non-audit services; and whether firms meaningfully measure and reward quality.
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. ... Experience in quality assurance will be an advantage.
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.
Associate Director
Policy, Registration and Oversight Associate Director Responsibilities Drive high-impact research on audit, financial reporting, and governance to inform policies that strengthen the accounting ecosystem. Oversee the monitoring of global and local developments in professional standards and guide the development of practical guidance that elevates audit and reporting quality. ... At least 6 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 (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。
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
具體而言，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 ) 500 (Clarified) Audit Evidence 及 HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的相關規定。 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 的相關要求進行審計質量控制覆核。