论文部分内容阅读
2014年6月20日,香港政府正式就审计师监管改革提出立法建议并展开公众咨询。2015年6月26日,香港政府公布公众咨询总结。在改革建议中,财务汇报局监管职能将拓展至监察上市公司审计师,并被赋予查核及纪律处分权。根据改革建议,日后财汇局将通过分别来自上市实体、证券交易及上市实体审计师的征费,等额负担该局的经费。该局日后应最少有两名成员具备执行香港上市实体审计工作的知识和经验,以确保财汇局由具备专业知识的成员组成。同时,香港会计师公会将在财汇局的独立监察下,履行有关上市实体审计师注册、专业进修规定的制订、专业道德标准及审计和核证准则的制订的法定职能。同时,财汇局人员亦分成负责调查或处分两批人,避免调查与处分有所冲突;香港政府会成立独立上诉审裁处,供被裁定违规的审计师上诉。在整个审计师监管制度改革过程中,政府与会计师公会之间关于监管权限重新分配问题一直存在巨大冲突,反映出行政压力下自律监管传统的挣扎。
On June 20, 2014, the Hong Kong government formally proposed legislative advice and conducted public consultation on the regulatory reform of auditors. June 26, 2015, the Hong Kong government announced the public consultation concluded. In the reform proposals, the regulatory functions of the FRC will be expanded to oversee the auditors of listed companies and be empowered to check and disciplinary actions. According to the reform proposals, in the future, the Treasury Bureau will pay the bureau’s expenses in equal amounts through levies from the listed entities, securities exchanges and listed entity auditors respectively. In the future, the Bureau should have at least two members with the knowledge and experience of conducting audit work in Hong Kong listed entities to ensure that the Treasury Bureau is made up of members with specialized knowledge. In the meantime, the Hong Kong Institute of Certified Public Accountants will perform the statutory functions of the auditing of listed entities, formulation of professional training requirements, professional ethics standards and the development of audit and certification guidelines under the independent supervision of the Treasury Department. In the meantime, people from the Treasury Department are also divided into two groups responsible for investigating or punishing two groups of people to avoid any conflict of investigation and sanctions. The Hong Kong Government will set up an independent appeal tribunal for appeal to the auditors who have been convicted of non-compliance. Throughout the reform of the regulatory system of auditors, there has been a huge conflict between the government and the accountants’ association on the redistribution of regulatory authority, reflecting the traditional struggle of self-regulation under the administrative pressure.