IPO创业板审计风险分析研究 金融财务会计专业VIP免费

摘要中国创业板市场自2009年创立以来，众多中小型企业通过创业板上市拓宽发展空间，创业板IPO审计也因此被广泛关注。企业一旦成功上市,不仅能实现融资的目的，扩大公司规模,也能进一步提高企业知名度。但由于创业板设立时间较短,我国资本市场针对创业板IPO的制度存在缺陷以及巨大的利益诱惑,企业为了达到上市的目的采取了各种各样的手段,在一定程度上加大了审计风险,增加了审计工作的难度。财务造假现象的发生，一方面会导致企业形象受损，投资者的利益难以保障，另一方面对创业板的发展产生消极后果。所以健全IPO审计质量控制体系，有效实施IPO审计分析性程序对促进我国创业板市场健康有序的发展具有深远意义。因此，本文将研究创业板IPO审计风险，对D公司的审计案例展开具体分析，进而从会计师事务所，创业板IPO公司内控以及市场监管三个不同层面提出对应的防范对策。【关键词】IPO；创业板；审计风险AbstractSincetheestablishmentofChina'sGrowthEnterpriseMarketin2009,manysmallandmedium-sizedenterpriseshaveexpandedtheirscalebylistingontheGrowthEnterpriseMarket,andtheGEMIPOaudithasalsoreceivedextensiveattention.Onceacompanyissuccessfullylisted,itwillnotonlyraisealargeamountoffunds,expandthecompany'sscale,butalsoenhancethecompany'sreputation.However,duetotheshorttimefortheestablishmentoftheGEM,nationalcapitalmarkethasdefectsintheIPOsystem，andhugeinteresttemptations.FinancialfraudsoflistedcompaniesonGEMstilloccurfromtimetotime.Themethodsusedbycompaniestogopublicarevaried.Toacertainextent,theauditriskisincreasedandthedifficultyoftheauditworkisincreased.Theoccurrenceoffinancialfraudwillnotonlycausedamagetothecorporateimage,butalsomakeitdifficulttoprotecttheinterestsofinvestors.ItwillalsoadversethedevelopmentoftheGEM.Therefore,itisoffar-reachingsignificancetoimplementeffectivecontrolproceduresforIPOauditofGEMcompaniesandimprovetheIPOauditqualitycontrolsystemtofacilitatetheflourishingandorderlydevelopmentofGEMmarket.Therefore,thisarticlewillstudytheriskofIPOauditontheGEM,andconductacaseanalysisofthecompanyDandthenproposecorrespondingmeasuresfromthreedifferentlevels:CPA,IPOcompanyinternalcontrolandexternalsupervisionPreventivemeasures.【Keywords】GEM;IPO;AuditRisk目录1前言...................................................................................................................................11.1研究背景及意义...................................................................................................11.2国内外研究现状...................................................................................................21.3本文研究内容及方法..........................................................................................42审计风险及IPO审计的相关理论....................................................................42.1审计风险的概念...................................................................................................42.2审计风险的特点...................................................................................................62.3IPO的含义.............................................................................................................62.4创业板上市公司的特征......................................................................................72.4创业板IPO审计的特点......................................................................................73创业板公司IPO审计风险成因分析...............................................................83.1创业板市场制度不完善................................