• 续聘核数师及授权董事厘定其酬金。

    To re - appoint auditors and to authorise the directors to fix their remuneration.

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  • 核数师不负责编制财务报表。

    The auditors are not responsible for preparing the financial statements.

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  • 核数师不会对选择的审计程序作出判断。

    The auditor does not exercise judgment in the selection of audit procedures.

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  • 核数师是负责在核数师报告中报告所有遗漏或失实陈述。

    The auditor is responsible for reporting all omissions or misstatements in the auditor's report.

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  • 审核委员会于有需要时会与外聘核数师另行开会。

    When necessary, the Audit Committee shall have another meeting with the external auditors ( non-attendance of the management level).

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  • 在专业会计及核数师楼、商业机构或银行有3年会计或核数工作经验。

    3 years accounting or auditing experience in a firm of professional accountants and auditors, or a commercial firm, or a banking institution.

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  • 《有关建议加强监督核数师的公众利益活动及成立财务汇报检讨委员会 的谘询文件》。

    Consultation Paper on the Proposals to Enhance the Oversight of the Public Interest Activities of Auditors …

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  • 核数师须在切实可行的范围内尽快审核第(3)款规定的帐目,并须就该等帐目向委员会提交报告。

    The auditor shall, as soon as is practicable, audit the accounts required by subsection (3) and shall submit a report on the accounts to the Council.

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  • 核数师须在切实可行的范围内尽快审核第(3)款规定的帐目,并须就该等帐目向委员会提交报告。

    The auditor shall, as soon as is practicable, audit the accounts required by subsection (3) and shall submit a report on the accounts to the Council.

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