auditor/AUDITOR (審計員/稽查)； 香港說法為核數師(了為股東爭取賠償，證監會最終與羅兵咸永道香港達成協議，羅兵咸永道會賠償 10 億港元，但根據協議，羅兵咸永道香港「不承認任何法律責任」 )

 

曾在香港上市的中國恒大集團爆煲，導致大批投資者損失慘重，香港證監會調查後「斷定」，恒大曾大幅誇大兩個財政年度收入達 5600 億人民幣，而核數師「嚴重違反其專業責任」，但負責的核數師羅兵香港咸永道會計師事務所不承認犯錯，最終證監會和羅兵咸永道達成協議，會預留 10 億港元賠償予恒大合資格獨立少數股東，但羅永咸永道不承認任何法律責任。

根據證監會的公布，他們在調查後「斷定」，恒大在 2019 及 2020 財政年度，發布虛假或誤導資料誇大收入，兩年度收入分別誇大了 2139 億及 3502 億人民幣，令利潤誇大了合共約 700 億人民幣，而在這兩個財政年度，羅兵咸永道香港是恒大的核數師。

證監會的調查認為，羅兵咸永道香港有「牽涉」在公布虛假或誤導資料，審計期間無維持核數師獨立性，「主動默許」恒大管理層操縱審計樣本等，但羅兵咸永道「並不承認」這些事項。

而為了為股東爭取賠償，證監會最終與羅兵咸永道香港達成協議，羅兵咸永道會賠償 10 億港元，但根據協議，羅兵咸永道香港「不承認任何法律責任」，證監會亦不會對羅兵咸永道香港採取「任何進一步行動」。

An auditor is a qualified professional who examines an organization’s financial records, internal controls, and operational procedures to ensure accuracy, compliance with laws (GAAP/IFRS), and efficiency. They provide independent, objective reports, distinguishing between internal auditors (staff) and external auditors (independent firms). Their primary role is to verify the honesty and reliability of financial data. 

Key Aspects of an Auditor's Work

• Types of Auditors: Internal auditors improve company processes, while external auditors verify financial statements for investors, regulators, and stakeholders.
• Key Responsibilities: Auditors check accuracy, verify compliance with regulations, assess risk management, and offer recommendations for improving efficiency.
• Auditor's Opinion: At the end of an audit, they issue a report expressing an opinion on whether the financial statements "present fairly in all material respects" the financial position of the company.
• Qualifications: Typically, an auditor is a certified professional (such as a CPA, Certified Public Accountant) or, for internal roles, may hold a CIA (Certified Internal Auditor) designation. 

Why Auditors Matter
Auditors are crucial for public confidence, ensuring that companies do not mislead stakeholders regarding their financial health. They are often required by law for public companies to prevent fraud and ensure financial transparency.