创业板上市公司审计风险研究

发布时间：2018-05-14 08:33

本文选题：创业板 + 审计风险　；参考：《西南财经大学》2013年硕士论文

【摘要】：09年创业板设立至今,在创业板上市的企业共有三百多家。创业板的设立为我国中小企业的融资和发展带来了福音,促进了我国产业结构的调整,推进了经济改革。由于创业板定位于“七新三高”的企业,而这些企业具有很高的技术风险和经营风险。正是由于创业板市场定位及其上市企业的特殊性,使得对创业板上市企业的审计也面临着诸多风险。如创业板上市门槛低,企业质量良莠不齐,增加了审计的复杂性；上市企业的内部控制的不完善加大了审计的成本：注册会计师对创业板企业审计的经验不足,胜任能力不够,加大了审计风险等。因此,加强对创业板上市公司的审计,可以有效地促进创业板企业提高其管理水平,更加规范地经营。控制创业板上市企业的审计风险,让审计成为监督创业板健康运行的重要手段,为我国经济建设贡献力量。笔者试从创业板市场的特点出发,通过与主板市场在制度规范上,和上市企业特征上作比较,总结我国创业板市场区别于主板市场的地方。并结合这些特点,分析审计风险产生的原因,并提出针对创业板上市公司审计风险的规避和防范对策。本文主要分为六个部分：第一部分是引言,主要对研究背景、研究意义、研究方法以及预期贡献与不足作一个简要的阐述；第二部分为文献综述,分别对有关审计风险的国内外文献进行了简单整理和总结；第三部分是写创业板的特点,通过分析创业板的相关制度法规以及在创业板上市企业的特点等,找出创业板区别于主板市场的地方；第四部分写创业板上市公司的审计风险,该部分分别从创业板的制度、创业板企业本身、以及注册会计师三个方面来讨论,结合第三部分,分析创业板审计风险产生原因;第五部分为审计风险的控制对策,主要从对创业板企业的重点审计内容、提高注册会计师胜任能力和行业管理水平、以及规范审计市场等三个方面进行阐述；第六部分,案例分析及启示。通过介绍案例背景和审计业务执行概况,并结合前文内容对该案例进行简要分析并得出启示。本文与其他文献相比,主要区别在于：一,对审计风险的分析,并不是像传统的文献一般,从审计风险模型出发,而本文是通过分析创业板的特点,找出它与传统市场的不同之处,而这些不同之处也正是其审计风险的高发地段,从而得出对其的审计需要注意的事项。二,本文对审计风险的分析,并不仅是停留在理论部分,而是在结合创业板特点的基础上,对审计案例进行分析,通过对该案例的分析,进一步印证前文观点。因而对实际具有更大的指导意义。希望笔者的研究能够对创业板企业的利益相关者有一定程度的指导作用。由于笔者实践经验尚且不足,理论水平有限,对相关问题的阐述不够深入,提出的观点和主张还有待商榷。不足之处还请老师批评指正。
[Abstract]:Since the establishment of the GEM board in 09 years, there are more than 300 enterprises listed on the gem. The establishment of the gem has brought the gospel for the financing and development of the small and medium enterprises in China, promoted the adjustment of China's industrial structure and promoted the economic reform. Since the gem is located in the "seven new three high" enterprises, these enterprises have high technical risks. Because of the positioning of the GEM market and the particularity of the listed companies, the audit of the GEM listed enterprises is also faced with many risks, such as the low threshold of the gem listing, the uneven quality of the enterprise and the complexity of the audit; the imperfect internal control of the listed enterprises has increased the audit cost: Registration The accountant's experience in the audit of the gem is insufficient, the competence is not enough and the audit risk is increased. Therefore, strengthening the audit of the GEM listed companies can effectively promote the enterprise to improve the management level of the enterprise and manage more regularly. The audit risk of the enterprise of the gem is controlled and the audit becomes the supervision of the health of the gem. Important means of operation to contribute to China's economic construction.
On the basis of the characteristics of the GEM market, the author compares the characteristics of the main board market with the characteristics of the listed companies, summarizes the difference between the GEM market and the main board market, and analyzes the causes of the audit risk, and puts forward the avoidance and prevention of the audit risk of the GEM listed companies. This article is divided into six parts: the first part is the introduction, which is a brief description of the research background, research significance, research methods and the expected contribution and deficiency; the second part is a literature review, and the domestic and foreign literature about audit risk is briefly reviewed and summarized; the third part is to write the gem. Characteristics, through the analysis of the related rules and regulations of the gem and the characteristics of the enterprise on the gem, find out the place where the gem is different from the main board market; the fourth part writes the audit risk of the GEM listed companies, which are discussed in three aspects: the system of the gem, the enterprise of the gem, and the certified public accountants. The third part analyzes the causes of the venture board audit risk; the fifth part is the control countermeasures of audit risk, mainly from the key audit contents of the gem enterprises, improving the competency and management level of the certified public accountants, and standardizing the audit market in three aspects; the sixth part, case analysis and Enlightenment. This paper introduces the background of the case and the general situation of the audit business implementation, and makes a brief analysis of the case with the above contents and draws inspiration.
Compared with other literature, the main difference is: first, the analysis of audit risk is not like the traditional literature, from the audit risk model, and this article is through the analysis of the characteristics of the gem, to find out the difference between the audit risk and the traditional market, and these different places are also the high risk area of audit risk. Two, the analysis of audit risk, not only in the theoretical part, but on the basis of the characteristics of the gem, analysis of the audit cases, through the analysis of the case, further verify the previous views. Therefore, it has a greater guiding significance to the reality.
I hope that the author's research can have a certain degree of guidance to the stakeholders of the enterprise. Because the author's practical experience is still inadequate, the theoretical level is limited, the elaboration of the related issues is not deep enough, and the views and opinions that are put forward are still open to discussion.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F239.4

【相似文献】