第四章IPO审计风险模糊综合评价模型构建-中国政法大学MBA.docVIP

中国政法大学硕士学位论文 IPO项目的审计风险评价研究 STYLEREF 标题 1 \* MERGEFORMAT 摘 要 PAGE 2 PAGE 1 论文编号： IPO项目的审计风险评价研究 中国政法大学研究生院 二○一五年三月 IPO项目的审计风险评价研究 摘 要 我国资本市场正处于发展的上升期，欣欣向荣。越来越多的企业选择申请IPO上市融资，但随之而来的是审计风险发生的概率的大幅度提升。但我国的审计工作目前尚难满足如此大的需求。如何高效合理地预防与降低IPO审计风险，俨然已经成为当前审计工作的重中之重。从实际工作角度上讲，IPO项目审计风险管理非常紧迫。 本文在参考阅读了大量国内外研究学者文献资料的基础上，阐述了论文的研究背景与意义。梳理文献综述的过程中发现当前IPO审计风险的研究并不十分多，且与实际情况相背离。因此，本文首先界定了审计风险的内涵，分析了审计风险的特性，然后阐明了三大审计风险模型，尤其是具体介绍了模糊综合评价原理，并分析其在审计风险评价中的可行性。本文通过建立模糊数学中的评价模型，从预期审计风险与重大风险报错两个大方面入手详细研究了该风险。本文创新性引入云南绿大地企业IPO事件为实际案例进行分析，但研究发现企业最终可接受审计风险水平较低。根据企业的实际情况，本文将进行评析、完善与改进。这样一来，大大完善了本文的框架体系，希望能够为我国IPO审计事业提供参考。 关键词：IPO；审计风险评价；模糊综合分析法； ABSTRACT With the reform and opening up deeply, Chinas capital market has shown a good momentum of development, there are more and more enterprises applying for the IPO market, the probability of audit risk has increased significantly. To a certain extent, which showing the lack of highlights of enterprise in the process of Chinas IPO audit work. Efficient and rational IPO audit risk prevention and control, seems to have become the top priority of the current accounting firm, thus enhancing the audit risk assessment of listed companies of Chinas IPO has real urgency. Based on the reference a lot of domestic and foreign scholars on the basis of literature, This paper describes the background and significance, research status IPO audit risk of the sort; connotation definition defines audit risk, analysis the audit risk characteristics, and the three audit risk model to clarify, in particular, specific description of fuzzy comprehensive evaluation theory, analyze its feasibility in audit risk evaluation; This paper also detailed analysis of the risks and causes of IPO audit may face; by qualitative and quantitative analysis, combining the connotation of audit risk, constructed fuzzy comprehensive evaluation model of audit risk in IPO, This paper analysis the expected risk and audit risk of material misstatement from tw