财汇局:核数师价格战或影响上市公司审计报告质素
财务汇报局一份报告预警,在上市公司大幅增加下,本地会计服务商价格战或影响审计报告质素。
报告综览2010至2019年审计行业发展,指期内上市公司增逾1,140间,但只增加了六间会计公司(总数72间)。报告指期内上市公司审计费用每年平均增长0.9%,公司倘转换核数师,则可以付出较少金额。报告进一步称,约80%的上市公司付出审计费用低於平均值,反映收费大幅倾斜。
该局行政总裁Marek Grabowski称,该行关注在这市场形势下,审计报告的质素是否仍可以维持。
2019年首二十大上市公司包括汇控(00005.HK)、长和(00001.HK)及中行(03988.HK)等,支付审计费用高达34.5亿元,占整体上市公司审计费用高达28.3%。
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