【作者】 马琳；

【导师】 肖翔；

【作者基本信息】 北京交通大学 ， 审计硕士（专业学位）， 2022， 硕士

【摘要】 近年来我国不断推进新三板市场改革,发展至今新三板市场分为基础层、创新层和精选层,2021年9月3日北京证券交易所有限责任公司成立,新三板精选层挂牌企业可以直接平移至北交所上市,北交所即升级版新三板精选层。北交所开市之前,很多发展势头良好且被广泛认可的创新层企业挂牌精选层失败,引起市场广泛关注。本文基于新三板市场最新动态,探讨新三板挂牌企业精选层挂牌时的审计风险和会计师事务所及注册会计师应对精选层挂牌审计风险的措施。本文首先使用文献研究法对审计风险、新三板挂牌审计风险及审计风险控制整体特点进行把握,再进一步通过比较分析法得出新三板精选层挂牌审计风险的特点,最后使用案例分析法以北京圣博润高新技术股份有限公司为例,分析其在新三板精选层挂牌中面临的具体审计风险,从财务报表层次重大错报风险、认定层次重大错报风险和检查风险三个维度进行分析,最后从对新三板精选层挂牌企业重大错报风险及挂牌企业面对的检查风险两个方面提出对新三板精选层挂牌审计风险控制的建议。研究发现,圣博润新三板精选层挂牌时财务报表层次重大错报风险较为明显,其迫切的股权融资需求、公司内部控制薄弱、持续经营存在不确定性及持续科研创新能力不足需要格外注重;另外认定层次来说,应收账款坏账准备计提不足、存货核算不准确及存货减值准备计提不足、研发投入划分不准确。检查风险来自注册会计师行业知识及经验缺乏、独立性受到影响及会计师事务所业务质量控制不足。根据以上风险本文给出了相应的审计风险控制建议。本文的创新点以及应用意义在于,目前有关新三板精选层挂牌审计风险的研究较少,本文选取案例进行分析可以补充新三板精选层挂牌审计风险理论研究,也可为接下来的新三板创新层企业在申请北交所IPO时降低审计风险提供思路,具有借鉴意义与警示作用。更多还原

【Abstract】 In recent years,China has continuously promoted the reform of the new three board market,and the new three board market has been divided into basic layer,innovation layer and selection layer.On September 3,2021,Beijing Stock Exchange Limited Liability Company was established.The listed companies of the new three board selection layer can be directly translated to the listing of the North Stock Exchange,which is the upgraded version of the new three board selection layer.Before the opening of the North Exchange,many innovative enterprises with good momentum of development and widely recognized failed in listing of the new three board selection layer,causing widespread concern.Based on the latest developments in the new third board market,this paper discusses the audit risk of the selective listing enterprises in the new third board and the measures of accounting firms and certified accountants to deal with the audit risk of the selective listing.Firstly,this paper uses literature research method to grasp the overall characteristics of audit risk,new three board listing audit risk and audit risk control,and then further obtains the characteristics of new three board selection layer listing audit risk through comparative analysis.Finally,this paper uses case analysis method to take Beijing Shengborun High-tech Co.,Ltd.as an example to analyze the specific audit risk faced in the new three board selection layer listing,and analyzes from three dimensions of major misstatement risk at the financial statements level,major misstatement risk at the identification level and inspection risk.Finally,from the new three board listed companies major misstatement risk and inspection risk faced by listed companies two aspects of the new three board selected layer listed audit risk control recommendations.It is found that the risk of significant misstatement at the financial statements level is obvious when the Shengborun new third board is listed.Its urgent equity financing needs,weak internal control,uncertainty in continuous operation and lack of continuous scientific research and innovation ability need to pay special attention.In addition,the level of recognition,accounts receivable bad debt preparation is insufficient,inventory accounting is not accurate and inventory impairment preparation collective insufficient,R & D investment division is not accurate.The inspection risks come from the lack of knowledge and experience in the CPA industry,the influence of independence and the insufficient business quality control of accounting firms.According to the above risks,this paper gives corresponding audit risk control suggestions.The innovation and application significance of this paper is that there is little research on the audit risk of the new third board.The analysis of selected cases in this paper can supplement the theoretical research on the listed audit risk of the elites in the new third board,and also provide ideas for the enterprises in the innovation layer of the new third board to reduce the audit risk when applying for the IPO of the Beijing Stock Exchange,which has reference significance and warning effect.更多还原