1摘要随着我国资本市场的日益发展，越来越多的企业想从中分一杯羹，纷纷开始准备上市。 上市对于企业来说往往意味着巨大的好处，不但能使企业形象飞跃提升，还能够筹得更多的资金，从而促使企业更好更快地发展。然而，面对利益的诱惑，一些无法达到上市的标准的企业开始使用一些不当手段，比如恶意包装、欺骗上市等，来粉饰其真正的财务状况从而达到上市的目的。而近年来 IPO 企业造假事件频繁发生，这使得 IPO 审计相关的法律诉讼也不断增多，某些事务所甚至遭受了毁灭性的打击。总而言之， IPO 造假事件从某种程度上损害了注册会计师行业的声誉，并且阻碍了其健康发展的道路。本文主要有三个部分。首先，本文讨论了 IPO 以及审计风险的概念并对 IPO 审计风险的成因进行了分析。接着，基于上述内容对万福生科股份有限责任公司进行了简短介绍并且对其 IPO 审计风险进行了分析。最后，本文从三个方面提出了防范 IPO 审计风险的措施并且对全文的研究进行总结。关键词：IPO；审计风险；万福生科2ABSTRACTWith the rapid development of capital market in China, more and more companies are trying to make profits from it by preparing for IPO, which means tremendous benefits for the companies, that is, building a better image and raising more money to run itself better. However, failing to resist the temptation, firms that can not reach the certain standard for IPO start to use inappropriate methods, such as malicious packaging and deceptive IPO, to hide its real financial condition for successful IPO. In recent years, there are lots of fraud cases for IPO companies, leading to more lawsuits based on IPO audit which accounting firms and certified public accountants are encountered with. And some accounting firms have faced devastating attack. All in all, the fraud cases of IPO have impaired the reputation of CPA industry and blocked its way to healthy development.This thesis mainly includes three parts. First of all, it discusses the definition of IPO and audit risk and analyz...
