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⏭...欺詐或錯誤而導 致財務報表存在重大錯誤陳述的 風險，設計及執行審計程序以應 對這些風險，以及獲取充足和適 當的審計憑證，作為我們意見的 基礎。由於欺詐可能涉及串謀、 偽造、蓄意遺漏、虛假陳述，或凌 駕於內部控制之上，因此未能發 現因欺詐而導致的重大錯誤陳述 的風險高於未能發現因錯誤而導 致的重大錯誤陳述的風險。 27 年報 Annual Report 2016–17 • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are...
https://www.ia.org.hk/english/infocenter/files/Insurance_Authorit_ESS_2016_17.pdf -
Date: 2021-12-14
...欺詐或錯誤而導 致財務報表存在重大錯誤陳述的 風險，設計及執行審計程序以應 對這些風險，以及獲取充足和適 當的審計憑證，作為我們意見的 基礎。由於欺詐可能涉及串謀、 偽造、蓄意遺漏、虛假陳述，或凌 駕於內部控制之上，因此未能發 現因欺詐而導致的重大錯誤陳述 的風險高於未能發現因錯誤而導 致的重大錯誤陳述的風險。 27 年報 Annual Report 2016–17 • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are...
https://www.ia.org.hk/english/infocenter/files/Insurance_Authorit_ESS_2016_17.pdf -
Date: 2022-05-24
...欺詐或錯誤而導 致財務報表存在重大錯誤陳述的 風險，設計及執行審計程序以應 對這些風險，以及獲取充足和適 當的審計憑證，作為我們意見的 基礎。由於欺詐可能涉及串謀、 偽造、蓄意遺漏、虛假陳述，或凌 駕於內部控制之上，因此未能發 現因欺詐而導致的重大錯誤陳述 的風險高於未能發現因錯誤而導 致的重大錯誤陳述的風險。 27 年報 Annual Report 2016–17 • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are...
https://www.ia.org.hk/english/infocenter/files/Insurance_Authorit_ESS_2016_17.pdf -
Date: 2020-06-23
[PDF]
Eng_GL23_FPP.pdf
... 3.3 In order to be granted a licence or renewal of a licence to be a licensed insurance intermediary referenced in paragraphs 3.1(a) to (e), the applicant must satisfy the IA that: (a) the applicant is a fit and proper person to carry on regulated activities in the line(s) of business concerned; and...
https://www.ia.org.hk/english/legislative_framework/files/Eng_GL23_FPP.pdf -
Date: 2020-09-24
[PDF]
GuidelineonFitandProperCriteriaforLicensedInsuranceIntermediariesundertheInsuranceOrdinance.pdf
... 3.3 In order to be granted a licence or renewal of a licence to be a licensed insurance intermediary referenced in paragraphs 3.1(a) to (e), the applicant must satisfy the IA that: (a) the applicant is a fit and proper person to carry on regulated activities in the line(s) of business concerned; and...
https://www.ia.org.hk/english/supervision/reg_ins_intermediaries/files/GuidelineonFitandProperCriteriaforLicensedInsuranceIntermediariesundertheInsuranceOrdinance.pdf -
Date: 2020-06-24
... 3.3 In order to be granted a licence or renewal of a licence to be a licensed insurance intermediary referenced in paragraphs 3.1(a) to (e), the applicant must satisfy the IA that: (a) the applicant is a fit and proper person to carry on regulated activities in the line(s) of business concerned; and...
https://www.ia.org.hk/english/supervision/reg_ins_intermediaries/files/GuidelineonFitandProperCriteriaforLicensedInsuranceIntermediariesundertheInsuranceOrdinance_Brokers.pdf -
Date: 2020-06-24
[PDF]
Eng_GL23_FPP.pdf
... 3.3 In order to be granted a licence or renewal of a licence to be a licensed insurance intermediary referenced in paragraphs 3.1(a) to (e), the applicant must satisfy the IA that: (a) the applicant is a fit and proper person to carry on regulated activities in the line(s) of business concerned; and...
https://www.ia.org.hk/english/supervision/reg_ins_intermediaries/files/Eng_GL23_FPP.pdf -
Date: 2019-09-10