繁體中文
審計師做啲乜
審計師查核客戶嘅帳目同內部控制，設計審計程序、抽樣測試、評估風險，並撰寫審計報告，就財務報表是否真實而公平噉反映畀出意見。工作有明顯旺季，通常集中喺年結前後，需要經常出差同加班。審計團隊亦要同客戶管理層溝通審計發現，並就內部控制提出改善建議。審計一般按香港審計準則（HKSA）進行，並須保持獨立性。
入行：由QP到會員
入行要先成為香港會計師公會（HKICPA）會員：一般須持獲認可學位，通過專業資格課程（QP），喺認可框架下累積實務經驗，並符合良好品格等要求。QP分三個漸進級別：基礎級別（十個單元）、專業級別（四個單元）同最高級別（Capstone）。實務經驗方面，認可學位持有人最少須三年，期間相關經驗唔少於500個工作日，其中每年至少130個工作日，並喺四個選定技術範疇各至少75個工作日。
執業證書同監管
想簽發法定審計報告，就要另外取得執業證書。根據《會計及財務匯報局條例》第20AAL條，申請人須喺香港執業會計師（或公會認可嘅會計師行）嘅辦事處，累積至少四年全職獲批准會計經驗（若全部屬取得資格後經驗，可減至30個月），其中75%須為外聘審計經驗，並須至少一年屬取得資格後經驗、至少一年喺香港取得。自2022年10月起，執業證書由會計及財務匯報局（AFRC）發出，AFRC亦負責註冊執業單位同上市實體核數師，並監察行業。
English
What auditors do
An auditor examines a client's accounts and internal controls, designs audit procedures, tests samples, assesses risk and writes an audit report giving an opinion on whether the financial statements give a true and fair view. The work has a pronounced busy season, usually around the year-end, and involves frequent travel and overtime. Audit teams also discuss findings with client management and recommend improvements to internal controls. Audits are generally conducted under the Hong Kong Standards on Auditing (HKSA), and auditors must maintain independence.
Getting in: from the QP to membership
Entry begins with HKICPA membership: generally a recognised degree, passing the Qualification Programme (QP), completing practical experience under an approved framework, and meeting good-character requirements. The QP has three progressive levels: Associate Level (10 modules), Professional Level (four modules) and Capstone Level. On practical experience, an approved degree holder needs a minimum of three years, during which relevant experience is not less than 500 Working Days, with at least 130 Working Days each year and at least 75 Working Days in each of four selected technical elements.
Practising certificate and oversight
To sign statutory audit reports, an auditor must separately obtain a practising certificate. Under section 20AAL of the Accounting and Financial Reporting Council Ordinance, an applicant must have at least four years of full-time approved accounting experience in the office of a practising CPA in Hong Kong (or a recognised firm); this can be reduced to 30 months if all the experience is post-qualifying. At least 75% must be external auditing experience, at least one year must be post-qualifying, and at least one year must have been gained in Hong Kong. Since October 2022, practising certificates have been issued by the AFRC, which also registers practice units and PIE auditors and oversees the profession.
