找到 42 個結果，顯示第 17 - 24 個
Associate Director
Oversee the monitoring of global and local developments in professional standards and guide the development of practical guidance that elevates audit and reporting quality. Direct the application and continuous enhancement of auditor registration frameworks to uphold professional integrity and public trust. ... Exercise oversight of the Hong Kong Institute of Certified Public Accountants (HKICPA)’s statutory functions to drive transparency, accountability, and effective self-regulation.
Associate Director / Manager (Oversight and Policy)
Policy, Registration and Oversight Associate Director / Manager (Oversight and Policy) Responsibilities Oversee the performance of the Hong Kong Institute of Certified Public Accountants ( HKICPA ) in carrying out its statutory functions. ... 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.
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
HKAS 36 Impairment of Assets 說明實體為確保其資產按不超過其可收回金額列賬而應用的程序。 ... 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。
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。
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）
Selective increases to support efficiency and effectiveness include: An increased staff training and development budget of HK$370,000. This reflects implementation of a new competency and performance management system to support our recruitment, development and retention of high quality staff, who are essential to our effective performance. Reinstating conference and duty visits to the Mainland at a cost of HK$580,000 reflects the regulatory significance of the audit work carried out there and is critical to relationship development with the Mainland regulators and Bureaux. IT capital expenditure of HK$5 million on HR and work flow management systems will increase depreciation by HK$700,000.
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。 HKSA 220 Quality Control for an Audit of Financial Statements 說明專案質素監控審視員應就專案團隊作出的重大判斷，以及在編制審計報告時作出的結論，進行客觀評估。 ... 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。
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 。 負責審計2013年度財務報表的核數師及審計項目合夥人沒有遵照以下 HKSA的規定: HKSA 200; HKSA 230; HKSA 260 (Clarified) Communication with Those Charged with Governance ; HKSA 450 (Clarified) Evaluation of Misstatements Identified during the Audit ; HKSA 500; HKSA 510 (Clarified) Initial Audit Engagements – Opening Balances ; 及 HKSA 540 負責審計2013年度財務報表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 的規定，進行客觀的審計項目質量控制覆核。