IPO企业收入审计风险分析及审计策略探讨.docVIP

IPO企业收入审计风险分析及审计策略探讨 摘要 我国资本市场快速发展，许多企业面对一夜暴富，提高公司形象等诱惑。某些无法达到IPO条件的企业通过虚假操纵等手段达到目的，然而上市后业绩迅速下降，降低大家对股票市场的信任，而且虚假手段败露，导致某些事务所遭到打击，涉及其中的注册会计师名誉受损，不利于注册会计师行业的发展。本次论文主要研究IPO 企业收入存在的高风险及原因分析，在原有基础上探讨更多解决策略。本文主要分为三个部分：第一部分归纳IPO收入现状，第二部分主要分析IPO项目高风险成因，第三部分结合审计实务对审计策略探讨。目前，我国IPO的审计风险原因多方面，所获得的解决方案也不能一次性进行改进，从多方面来说，还是依赖于社会法规的改变，审计关系的完善以及企业内部控制的彻底实施，多层次进行逐步完善。 关键词：IPO收入审计风险，审计策略 IPO companies income audit risk analysis and audit strategies discussed in this paper Abstract Rapid development of capital market in China, many enterprises face overnight improve the companys image, etc. Certain conditions cannot reach the IPO companies through false manipulation and other means to achieve a goal, but after the performance drops rapidly, reduce confidence in the stock market, and means of false disclosures, lead to hit, some firms involved reputation for certified public accountants, is not conducive to the development of certified public accountants industry. This paper mainly studies the IPO revenue exists, the analysis of the causes of the high risk and solving strategy on the basis of the original to discuss more. This paper mainly divided into three parts: the first part summarized IPO income status, the second part mainly analyzes the IPO project high risk factors, the third part according to audit practice audit strategies discussed in this paper. At present, Chinas IPO audit risk reasons in many aspects, the solution obtained cannot one-time was improved, in many ways, still depends on the change of the social rules, the improvement of the audit relationship and the thorough implementation of internal control, multi-level to gradually improve. Key Words: IPO income audit risk，audit strategies 一、绪论 （一）选题背景 近年来，随着每年申请上市的企业逐渐增多，上市公司的复杂性和多样性也使得欺诈上市问题日益严重。国内会计事务所也因为逐渐增多的IPO审计相关的诉讼案遭到信誉危机，严重影响注册会计师行业的发展。进入21世纪以后，我国不少企业纷纷谋求海外上市，其中也包括一些造假及不正规公司，使得中国形象日益下降。2013年的绿大地和万福生科事件更是导致深圳鹏城会计师事务所和中磊计师事务所的倒台。不仅国内大所遭受打击，如四大中的毕马威与上海德勤也曾遭到起诉，作为行业内的品质保证面对日益复杂的IPO审计也会存在高风险。这些公司利用虚增收入，虚减费用以及利用关联方增加业