论对企业IPO中的审计风险及其防范.docVIP

摘 要 随着资本市场的发展，IPO业务量越来越多，会计师事务所的审计行为受到社会公众的关注，同时也在我国企业发展和资本市场的把控中占有非常重要的地位。近年来，IPO财务造假事件频发，部分企业上市后业绩下滑迅速变脸，凡此种种，不仅扰乱了证券市场的秩序，对资本市场造成了不良影响，还严重损害了会计师事务所及注册会计师的利益。因财务舞弊造成的审计失败，会导致投资者对审计行业的诚信问题产生负面情绪，还会导致会计师事务所会受到证监会的行政处罚，是行业发展的一块绊脚石。因此，在实务中，强化识别企业IPO中的审计风险，提高会计师事务所的业务能力，最大化提升审计质量，防范企业IPO中的审计风险，是会计师事务所和注册会计师不可忽视的重大问题。 关键词：IPO 审计风险 风险防控 Abstract With the development of the capital market, the business volume of IPO is increasing while the audit of accounting firms has attracted the attention of the public. Meanwhile, accounting firms play a very important role in the development of Chinese enterprises as well as the control of the capital market. In recent years, IPO financial fraud incidents occurred frequently. For instance, some enterprises have seen their performance slip rapidly after listing. All these not only disturbed the order of the stock market, but also caused adverse effects on the capital market and seriously damaged the interests of accounting firms and certified public accountant(CPA). The audit failure caused by financial fraud will lead to negative investor sentiment about the integrity of the audit industry. Furthermore, accounting firms will be subject to administrative penalties from the CSRC, which will hinder the development of the CPA industry. Therefore, it is a major issue that cannt be ignored by accounting firms and CPAs to strengthen the identification of audit risks in enterprise IPO when they were in practice, improve the professional ability of accounting firms, maximize the improvement of audit quality and prevent audit risks in enterprise IPO.. Key words: IPO; tax planning; audit risks; risk control 目 录 TOC \o 1-2 \h \z \u 1 前言 1 2 审计风险的基本理论 1 2.1 审计风险的含义 1 2.2 审计风险的特征 1 3 IPO及IPO审计风险的基本理论 2 3.1 IPO的含义 2 3.2 IPO的特点 2 3.3 IPO现状分析 3 3.4 IPO审计风险的含义 3 3.5 IPO审计的特点 4 3.5.1 审计工作周期长且工作量大 4 3.5.2 与多方有利益相关关系 4 3.5.3 客户对审计结果期望较高 4 3.5.4 IPO审核的过程及其严格 4 4 以中喜会计师事务所广东分所