HKICPA贵州同学注意！Professional standards monitoring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.
 

 
　　高顿网校小编为HKICPA考生介绍香港景点：长洲
　　景点地址：香港西南方
　　景点主题：海滨岛屿
　　长洲北帝庙建于1783年，供奉渔民的守护神北帝。庙中珍藏的一把铁剑相传有千年历史，还有一台载北帝神像参加巡游的百年木轿，都是庙宇值得一看的珍藏。