找到 31 個結果，顯示第 25 - 31 個
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 。
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。
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。
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。
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。
Associate Director / Manager
Conduct investigations into possible misconduct of public interest entity ( PIE ) auditors, registered responsible persons, and professional persons.
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）
Supervision and accountability In Hong Kong, auditors are independently supervised by the Accounting and Financial Reporting Council. ... It requires technical excellence and principled leadership — professionals with the integrity, skepticism, and courage to challenge management when it matters most. Auditors are gatekeepers, guided by rigorous professional standards and sound judgment.