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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）

This reflects implementation of a new competency and performance management system to support our recruitment, development and retention of high quality staff, who are essential to our effective performance. 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。

IT Project Manager (Contract)

Monitor vendor performance and the timeliness and quality of their deliverables.

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。

Manager (IT Infrastructure)

Oversee helpdesk support operations, including service request handling, incident escalation, user support quality, SLA monitoring, end-user training, knowledge sharing, and continuous improvement of end-user IT support services etc.

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。

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