I创业板上市公司审计风险及其规避——以乐视网公司为例摘 要随着审计范围不断扩大，社会公众对审计结果也越来越重视，但不断出现的审计失误以及企业财务造假等事件，让我们不得不重新审视审计人员在进行审计活动时所面临的风险。创业板上市公司的上市时间较短、上市门槛较低，因此控制创业板市场的审计风险在可以接受的范围内就变得尤为重要。分析审计风险，设计合理的审计程序对审计风险进行控制，提高审计人员的审计风险防范能力，提升审计质量，从而规避审计风险，对维护创业板上市公司的可持续发展，增强资本市场的稳定性，规范市场的经济秩序有着重要意义。关键词：创业板上市公司；审计风险；有效规避IIAudit risk of GEM listed companies and its avoidance——Take LETV as an exampleAbstractWith the expansion of the audit scope, the public is paying more and more attention to the audit results. However, the continuous occurrence of audit errors and corporate financial fraud and other events makes us have to re-examine the risks faced by auditors in audit activities. Gem listed companies have short listing time and low listing threshold, so it is particularly important to control the audit risk of gem in an acceptable range. Analysis of audit risk, the rational design of audit program to control audit risk, improve the auditor audit risk prevention capacity, improve audit quality, so as to avoid auditing risk and to maintain the sustainable development of the gem listed companies, to improve the stability of the capital market, standardize the market economic order has important significance.Keywords: GEM listed companies；audit risk；effective evasion目 录摘 要...........................................................................................................................................IAbstract....................................................................................................................................II一、引 言...................
