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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 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ， HKSA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment ， 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 ， HKSA 620 Using the Work of an Auditor’s Expert 和 HKSA 700 Forming an Opinion and Reporting on Financial Statements 的規定適當地計劃及執行有關審計工作。 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。
完成的調查
具體而言，財務匯報局發現，核數師及審計項目合夥人沒有遵守 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 300 (Clarified) Planning an Audit of Financial Statements , HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks , HKSA 500 (Clarified) Audit Evidence and HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的規定。 調查亦發現審計質量控制覆核人員沒有遵照 HKSA 220 Quality Control for an Audit of Financial Statements 的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。 (c) 審計項目合夥人及審計質量控制覆核人員在進行 2014 年度財務報表的 審計時，沒有完全遵照 Code of Ethics for Professional Accountants 第 130.1 節的規定。
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 (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. 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. ... The AFRC will retain their applications for a maximum of one year.
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
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。
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。