I我国上市公司审计风险分析与防范-以绿大地为例【摘要】财务欺诈行为在我国上市公司频频上演，不仅不利于自身发展，也会让相关利益者蒙受不必要的损失。这对防范上市公司审计风险提出了迫切要求。除了在经济发展中起作用的外部法律法规或公司的规章制度外，更重要的是上市公司内部管理层和注册会计师在审计过程中有意识地遵守法律法规，本文详细介绍了绿大地公司的审计风险案例，描述了深圳鹏城会计师事务所审计失败的情况。通过对云南省绿大地公司审计失败案例的分析，深入探讨了鹏程会计师事务所在审计过程中的情况。从失败问题的根源出发，从注册会计师、被审计单位以及审计行业外部环境三个角度出发，对审计失败的原因进行分析，提出了对应的预防对策，降低上市公司内部审计风险。【关键词】上市公司；防范；注册会计师审计；内部审计风险IIAudit risk analysis and prevention of Listed Companies in China - an example of green landAbstract：From time to time, China's listed companies have committed financial fraud, which has caused huge losses to the vast number of stakeholders, especially investors. In addition to the external laws and regulations that play a role in economic development or the company's rules and regulations, What is more important is that the internal management of the listed company and the certified public accountant consciously abide by relevant laws and regulations during the audit process. This paper introduces the audit failure of Shenzhen Pengcheng Accounting firm in detail. This paper probes into the situation of Pengcheng accounting firm in the audit process. From the root of the failure problem, from the three angles of CPA, the audited unit and the external environment of the audit industry, the paper sums up the reasons for the audit failure. Put forward the corresponding precautionary measures to reduce the risk of internal audit of listed companies.Key words: Listed companies; internal audit risk; CPA audit; prevention...
