ipo审计风险控制问题与研究.docVIP

‘;ipo审计风险控制问题研究 Abstract In modern society of China, the actions of deception and related exchange in listed markets have prevent the development of Chinas capital market And more worse in Chinas capital market is that there are so many related exchanges about the first shareholders appreciation of small shareholders. All the situations above have showed that there are different kinds of audition problems and audition risks at the procession of enterprises IPO in china. In these days， chartered public accountant have faced too many lawsuits in economic affairs, and how to evade these law problems have been a focus stared by charted public accountant. In addition， audition risks are not only the core problems in audition research, but also the core problems in the procession of enterprises IPO. So it comprises so many theory value and practical values. Due to the method of cross cases study and empirical study， this paper studied the root of enterprises IPO audition risks， we choose 21 cases about the failure enterprises of IPO，and put them into six categories，which are related exchanges， the lack of independent ion in capital or business, the ability of making profit persistently, the lack of specification of finance deal, the lack of proper explanation of finance data， the lack of specification in enterprises internal control. And this paper take an empirical test that how related exchanges, the lack of independent ion in capital or business, the ability of making profit persistently， the lack of specification of finance deal，the lack of proper explanation of finance data, the lack of specification in enterprises internal control influence China enterprises IPO audition risk， we found that related exchange and the lack of proper explanation of finance data had obviously influence Chinas enterprises pre-EPO audition risk. While the other four categories didnt obviously influence Chinas enterprises pre-IPO audition risk. In the end , this paper give out some counterm