IPO审计风险及其控制研究--基于农业企业IPO审计失败的案例分析.docxVIP

IPO审计风险及其控制研究 ——基于农业企业IPO审计失败的案例分析 摘 要:近年来，我国证券市场快速发展，拟上市公司为了能跻身于资本市场，不惜通过财务舞弊来取得上市审批，使得会计师事务所等中介机构陷入IPO审计风险和各类诉讼案件当中。而随着农业现代化的推进，越来越多的农业企业开始进行规模扩张和产业升级，也选择通过IPO来募集资金。但农业企业造假事件却被频频曝光，这不仅仅损害了投资者的经济利益，还破坏了证券市场的正常秩序，进而引发了资本市场的恶性循环。如何降低IPO审计风险，提高IPO审计质量，促进我国市场经济深化改革显得尤为重要。 本文围绕“理论—案例—优化”的整体思路，结合理论知识来分析A公司IPO审计案例。首先，以我国当前的IPO审计近况为背景，对国内外有关IPO审计风险及其控制的文献进行了梳理，并阐述了IPO审计风险相关的理论。其次，通过对我国目前的IPO审计市场及主要风险领域的介绍，结合了其他外部环境对IPO审计风险可能产生的影响，依次从重大错报风险及检查风险角度对A公司IPO审计案中的问题进行了分析。最后，分别有针对性地提出了控制措施。希望通过研究能够充实理论界关于IPO审计风险及农业行业审计的研究，同时也为IPO审计实务提供一些参考，以期促进资本市场良性发展。 关键词：IPO；农业企业；审计风险；控制措施 Research on Audit Risk of IPO and Its Control ——Based on the Case of the Failure of IPO Audit in Agricultural Enterprises Abstract：In recent years, Chinese securities market has developed rapidly. In order to be able to enter the capital market, the planned listed companies will not hesitate to obtain approval for listing through financial fraud, which causes accounting firms to be deeply involved in the risk of IPO audit and litigation cases. With the advancement of agricultural modernization, more and more agricultural enterprises begin to expand their scale and upgrade their industries, So they also choose to raise funds through IPO. However, the fraudulent events of agricultural enterprises have been exposed frequently, which not only damages the interests of investors, but also destroys the order of the securities market, thus triggering a vicious circle of the capital market. How to reduce the risk of IPO audit, improve the audit quality and promote the deepening reform of Chinas market economy is particularly important. This paper uses the general idea of Theory - Case - Optimization to combine theoretical knowledge with the case of A companys IPO audit. Firstly, based on the current situation of Chinas securities market and IPO audit, this paper combs the literature on the source and control of IPO audit risk at home and abroad, and elaborates the related theory of audit risk. Secondly, through the