財匯局:恆大事件涉及公眾關注及利益故公開
財務匯報局行政總裁馬力指,就局方對中國恆大(03333.HK)有關持續經營的匯報展開調查一事,因目前正在調查階段,故不作個別評論,而局方會公開展開調查是因考慮到公眾關注和公眾利益,而調查完成後,會在網站發布內容。
查察部主管李斯指,樂見會計師事務所就去年查察中發現審計缺失的一些關鍵範疇作出積極回應並加以改進,例如在至今為止已完成的22個查察項目中,有55%(即12個項目)存在一項或多項與在審計中缺乏專業懷疑態度有關的缺失。儘管此結果仍不可接受,但與2020年81%的查察項目皆於此範疇出現缺失相比已有改善。
他指,儘管在許多範疇已有所改進,有關核數師在收入確認之工作範疇所識別到的缺失數量及重大程度卻顯著上升。由於收入是股東和投資大眾衡量公司業績的指標,因此收入確認是審計中的一個重要範疇。在以此範疇為查察重點的17個項目中,於11個(即65%,高於2020年的46%)項目發現缺失。目標是使核數師和審計委員會能夠於下一個審計週期之前採取所需行動。
另外,主席黃天佑指,局方代替會計師公會部分職能一事,會跟進政府的發展方向,共同探討有利會計界發展之事宜,下一步會就執行細節,未有討論之綱領或範圍進行討論。同時相信大灣區有商機,因企業都需要不同類型的會計服務。
而局方與本地以及內地監管機構簽訂之諒解備忘錄,都有助加強合作,在調查中都有共同協助,近期局方亦收到更多來自其他地區的轉介個案。
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