...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...

... people need to make financial planning for retirement. Annuity insurance is one of the favourable options. The business size of annuity products is still relatively low compared with other life insurance lines. In order to encourage more working people to put aside retirement savings, the Hong Kong...

... people need to make financial planning for retirement. Annuity insurance is one of the favourable options. The business size of annuity products is still relatively low compared with other life insurance lines. In order to encourage more working people to put aside retirement savings, the Hong Kong...

... people need to make financial planning for retirement. Annuity insurance is one of the favourable options. The business size of annuity products is still relatively low compared with other life insurance lines. In order to encourage more working people to put aside retirement savings, the Hong Kong...

... misconduct by the individual concerned towards such a body or insurer or towards any members thereof; (j) has been adjudicated bankrupt by a court, or is currently subject to bankruptcy proceedings, in Hong Kong or elsewhere; (k) has failed to satisfy any judgment debt under an order of a court in Hong Kong...

... Authority can rely on the information and documents that I have previously provided in considering this application. ☐ I have not provided the Insurance Authority with details of the relevant case/ matter. In order for the Insurance Authority to consider this application, I complete and enclose the relevant...

... reinsurance management framework with regard to the components set out in section 4 above. Type of Reinsurance Arrangements 5.5 An authorized insurer should clearly understand the nature and scope of its underwritten risks and pay due regard to its risk tolerance level in order to look for suitable type of...

... Authority can rely on the information and documents that I have previously provided in considering this application. ☐ I have not provided the Insurance Authority with details of the relevant case/ matter. In order for the Insurance Authority to consider this application, I complete and enclose the relevant...