新疆同學看過來~HKICPA香港注冊會計師公會專業(yè)標準檢測的相關內(nèi)容科普！
 
　　Professional standards monitoring
　　The Institute has been operating a programme of professional standards monitoring (PSM programme) since 1988. The PSM programme monitors compliance with professional standards by members engaged in the preparation or audit of financial statements. The objective of the PSM programme is ultimately to enhance the quality of financial reporting and the application of professional standards in Hong Kong.
 
　　Under the PSM programme, reviews of published financial statements, predominantly of listed companies, are carried out to identify any potential issues relating to the application of professional standards. Correspondence is exchanged with auditors and preparers in respect of the identified matters. Suggestions are given by the quality assurance department to members on how to enhance the quality of the future financial statements.
 
　　Professional standards monitoring expert panel was formed in 2009 to provide expert advice to the Institute in running the PSM programme.
 

 
　　高頓網(wǎng)校小編為HKICPA考生介紹香港景點：長洲
　　景點地址：香港西南方
　　景點主題：海濱島嶼
　　長洲北帝廟建于1783年，供奉漁民的守護神北帝。廟中珍藏的一把鐵劍相傳有千年歷史，還有一臺載北帝神像參加巡游的百年木轎，都是廟宇值得一看的珍藏。