搜尋 | 會計及財務匯報局

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。 ... 具體而言，該準則補充說明於會計估計方面應如何應用 HKSA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 及 HKSA 330 The Auditor’s Responses to Assessed Risks 和其他相關的香港審計準則。 ... HKSA 620 (Clarified) Using the Work of an Auditor’s Expert 說明核數師對使用個人或組織在會計或審計以外專業領域的工作的職責，該等工作用於協助核數師獲取充分、適當的審計證據。

Associate Director

Direct the application and continuous enhancement of auditor registration frameworks to uphold professional integrity and public trust.

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。 ... 具體而言，該準則補充說明於會計估計方面應如何應用 HKSA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment及 HKSA 330 The Auditor’s Responses to Assessed Risks 和其他相關的香港審計準則。

Associate Director / Manager (Oversight and Policy)

Lead or support the continuous enhancement of the AFRC's risk-based auditor registration policies, drawing on market research and regulatory developments in Hong Kong and internationally.

財匯局發現核數師未能識別重大錯報及未能發表適當的審計意見

相關技術標準 HKSA 330 The Auditor’s Responses to Assessed Risks 規定核數師應設計和執行審計程序以回應已識別的重大錯報的風險。 HKSA 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) 規定獲取充分、適當的審計證據以作為就集團財務報表發表審計意見的基礎要求。

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。 ... 具體而言，該準則補充說明于會計估計方面應如何應用HKSA 315 and HKSA 330 The Auditor’s Responses to Assessed Risks 和其他相關的 HKSAs。

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）

In 2021-22, we will be consolidating our rapid growth, which was necessary in 2019- 21 to transform the FRC into Hong Kong's full-fledged independent auditor regulator. Our headcount reflects that growth.

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 330 The Auditor’s Responses to Assessed Risks 規定核數師應設計和執行審計、程序以回應重大錯報的風險，以及需就是否已取得充分適當的審計證據作結論。

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