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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。
常見問題 - 本地公眾利益實體核數師
要註冊成為項目質素監控審視員，此人必須： 是註冊會計師 1 或屬某會計團體的會員而該團體與香港會計師公會之間有認可協議 2 ；及 具備所需的水準和能力，以及適當的權力使他／她能夠按照由香港會計師公會頒布的 “ Hong Kong Standard on Quality Management 2 Engagement Quality Review ” 來執行職責。
完成的調查
調查發現就相關減值評估，核數師及審計項目合夥人沒有根據 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 , HKSA 500 Audit Evidence 及 HKSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的規定適當地執行有關審計工作。
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。
加入我們
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。