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Manager
Apply and support the implementation of robust auditor registration frameworks to uphold professional integrity and public trust. ... Support the oversight of the Hong Kong Institute of Certified Public Accountants (HKICPA)’s statutory functions to drive transparency, accountability, and effective self-regulation. ... Strong command of written and spoken English and Chinese.
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 500 (Clarified) Audit Evidence 和 HKSA 510 (Clarified) Initial Audit Engagements – Opening Balances 的規定執行有關可換股票據的審計工作。 調查亦發現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 和 HKSA 500 (Clarified) Audit Evidence 的規定執行有關可換股票據的審計工作。 調查亦發現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
調查發現核數師及審計項目合夥人於相關審計中就估計聯營公司權益的可收回金額，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 500 (Clarified) Audit Evidence , 和 HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的相關規定適當地執行有關審計工作。 調查亦發現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。
完成的調查
調查發現，核數師及審計項目合夥人在審計中就期權進行工作時沒有遵照 HKSA 200 (Clarified) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ; HKSA 500 (Clarified) Audit Evidence ; HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures and HKSA 550 (Clarified) Related Parties 的相關規定。 調查亦發現有關審計的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 的相關要求執行審計質量控制覆核工作。
完成的調查
調查發現就上述事宜，核數師及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 500 (Clarified) Audit Evidence 及 HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 的規定適當地執行相關審計工作。 調查亦發現相關審計的項目質素監控審視員沒有完全遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相關規定執行項目質素監控審視工作。
完成的調查
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遵照 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 500 (Clarified) Audit Evidence , 和 HKSA 700 (Clarified) Forming an Opinion and Reporting on Financial Statements 的相關規定，進行有關集團於聯營公司之投資的審計工作。 調查亦發現，審計項目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 的相關規定進行審計質量控制覆核工作。
完成的調查
調查發現就上述事宜，核數師及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 及 HKSA 500 (Clarified) Audit Evidence 的規定適當地執行有關審計工作。 調查亦發現有關審計的項目質素監控審視員沒有遵照 HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements 的相關規定執行項目質素監控審視工作。