找到 41 個結果，顯示第 17 - 24 個
完成的調查
調查發現，核數師及審計項目總監沒有遵照Hong Kong Standard on Auditing ( 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 ; 及 HKSA 620 Using the Work of an Auditor’s Expert 的相關規定，就以上事項適當地計劃及/或進行相關審計。 調查亦發現負責有關審計的審計質量控制覆核人員沒有完全遵照 HKSA 220 Quality Control for an Audit of Financial Statements 的相關要求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。
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。
完成的調查
具體而言，調查發現就以上事項: (a) 核數師及審計項目合夥人沒有根據 HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ; HKSA 500 Audit Evidence ; HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ; 及 HKSA 620 Using the work of an auditor’s expert 的規定適當地執行有關審計工作。 (b) 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 260 (Clarified) Communication with Those Charged with Governance , HKSA 500 (Clarified) Audit Evidence , 及 HKSA 705 (Clarified) Modifications to the Opinion in the Independent Auditor's Report 的規定就以上事項適當地執行有關審計工作。 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。
Associate Director / Manager (Oversight and Policy)
Develop AFRC policy positions on audit quality, and emerging topics including AI in audit, virtual assets and other novel themes. ... Collaborate with fellow regulators, professional bodies, audit firms and international counterparts to share insights and support a resilient, future-ready accounting profession.
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。