免责声明属于第二严重等级的有保留审计意见,表明审计师担心这些公司面临可能对其财务状况有实质性且全面影响的问题。最糟糕的结果是负面意见,这表明审计师的意见与公司完全相反。
Excluding companies listed on Hong Kong’s Growth Enterprise Market, which are consideredriskier than main board groups, auditors for 17 companies have so far this year cited fears overwhether their client was a going concern — up from eight last year.
除去在香港创业板(Growth Enterprise Market)上市的企业(它们被视为比香港主板上市公司风险更高),今年迄今,有17家公司的审计师就其客户是否会持续经营提出担忧,高于去年的8家。
“There appears to be increasing concern on the part of auditors about the quality of financialreporting, said Jamie Allen, secretary-general of the Asian Corporate Governance Association,which publishes a biennial barometer of governance in the region.
亚洲公司治理协会(Asian Corporate Governance Association)秘书长艾哲明(Jamie Allen)表示:“审计师似乎越来越担心财务报告质量。该协会每两年公布一份有关亚洲治理状况的报告。
He added that Hong Kong reporting quality varied widely. “Some firms are close tointernational best practice and produce highly informative reports, mostly some blue-chips,while others continue to mislead or under-disclose.
【审计师大幅增加对香港上市公司财务警告】相关文章:
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