【作者】 李奇；

【导师】 逯东；

【作者基本信息】 西南财经大学 ， 审计， 2020， 硕士

【副题名】以A公司为例

【摘要】 资本市场改革一直是国家重点关注的话题,近几年改革热度不断升温,资本市场的地位上升到了前所未有的高度,而金融服务实体一直是改革的重点。另一方面,创新能力是经济全球化背景下的核心竞争力,我国长期以来坚持“科技是第一生产力”,对科技创新的重视程度不断上升。在上述背景的作用下,科创板和注册制应运而生。然而,目前登陆科创板的90家公司中,有20家出现了业绩变脸的情况。此外,从申请上市的企业中也发现不少企业为上市而采用各种手段,最终被终止审核。上述情况都表明科创板公司IPO审计风险较高。若不能有效控制,一旦出现审计失败,不仅会计师事务所和注册会计师会蒙受巨大损失,还将严重损害投资者信心,不利于科创板的良好发展。所以有效防范科创板公司IPO审计风险,提高审计工作质量将对促进我国科创板市场健康有序的发展具有重要意义。本文从科创板市场的特点出发,通过与主板市场在制度规范和上市公司特征两个方面进行比较,归纳总结出科创板市场区别于主板市场的地方。结合科创板的特点,运用现代风险导向审计理论,从科创板制度、科创板上市公司以及注册会计师和会计师事务所三个方面分析科创板IPO审计风险产生的原因。其中,科创板制度特点带来的风险有注册制改革加大了注册会计师的责任、审核制度加快使得注册会计师面临更大的时间压力、严格的信息披露提高了对审计工作质量的要求。此外,科创板上市公司经营风险高、公司治理不完善、管理层舞弊动机更强也是科创板IPO审计风险产生的重要原因。最后,注册会计师科技领域知识的缺乏、科创板特殊委托代理关系对独立性的损害、会计师事务所质量控制不到位也加大了IPO审计风险。在理论分析过后,本文以科创板上市公司A公司为例,具体分析其IPO审计过程存在的风险。最后针对前文对科创板以及案例的分析,针对性的提出了防范措施。研究认为,目前我国注册会计师科创板IPO审计风险是由多方面原因导致的,注册会计师提升综合素质、改善审计方法,会计师事务所加强风险管理固然是降低审计风险的重要因素,但是从根本上来说,还有赖于良好的审计环境和公司治理与内部控制制度的完善等社会原因。更多还原

【Abstract】 Capital market reform has always been a topic of great concern to the country.In recent years,the heat of reform has been heating up,the status of the capital market has risen to unprecedented heights,and financial service entities have always been the focus of reform.On the other hand,the ability to innovate is the core competitiveness in the context of economic globalization.For a long time,China has adhered to "science and technology as the primary productive force",and attaches increasing importance to scientific and technological innovation.Under the influence of the above background,the STAR Market and registration system came into being.However,of the 90 companies listed on the STAR Market in 2019,20 have experienced a change in performance.In addition,from the companies applying for listing,it has also been found that many companies use various methods for listing.The above situation indicates that the risk of the IPO audit of the STAR Market company is relatively high.If it is not effectively controlled,it will seriously damage investor confidence and is not conducive to the good development of the science and technology board.Therefore,it is significant to effectively prevent the risk of IPO audit of STAR Market companies and enhance the quality of audit work to advance China’s STAR Market making healthy and orderly progress.This article first describes and summarizes the definition,cause and control of audit risk through literature research.By analyzing the characteristics of STAR Market and companies listed on it,combining the characteristics of the IPO audit risk and the reasons for the IPO termination of the STAR Market,from The audit environment,audit object and audit subject analyze the causes of the IPO audit risk of the science and technology board.The specific analysis is made by auditing Company A of H firm as an example.Finally,relevant preventive measures are proposed from three aspects.According to the research,at present,the audit risk of China’s CPA IPO audit is caused by multiple factors.CPAs’ improvement of professional competence and independence,and strengthening of risk management by accounting firms are certainly important factors to reduce audit risks,but fundamentally It is said that there are also social reasons such as a good audit environment and the improvement of corporate governance and internal control systems.更多还原