找到 42 個結果，顯示第 25 - 32 個
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 220 Quality Control for an Audit of Financial Statements 規定財務報表審計項目團隊需考慮就存在困難或具爭議性的事項進行適當諮詢。 ... 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。
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。 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。 HKSA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment 說明核數師有責任透過瞭解實體及其環境（包括實體的內部控制）識別和評估財務報表重大錯報風險。
Manager (IT Infrastructure)
Proven work experience of at least 8 years in IT infrastructure. ... Strong technical knowledge of network hardware, protocols, and standards. ... The AFRC will retain their applications for a maximum of one year.
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。 HKSA 220 Quality Control for an Audit of Financial Statements 說明項目質素監控審視員應就項目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。
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。
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）
At the heart of that engineering lies an institution often underestimated — the audit. ... A seemingly “small” misstatement in a HK$46 trillion market can translate into tens of billions of dollars of misallocation — affecting pensions, sovereign funds, and household savings. ... None of this diminishes the importance of efficiency and cost discipline.
Associate Director / Manager
Conduct investigations into possible misconduct of public interest entity ( PIE ) auditors, registered responsible persons, and professional persons. ... At least 7 years of relevant post-qualification experience in audit. ... The AFRC will retain their applications for a maximum of one year.
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。 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 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。