IPO审计风险及其控制研究

发布时间：2018-01-21 02:45

本文关键词： IPO 审计风险风险控制 IPO审计　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：在中国经济发展良好的行业背景下,公司致力于壮大自身规模,多数满足条件的公司选择公开发行股票(Initial Public Offerings,简称IPO)来筹集资金促进发展。资本市场为企业融资提供了巨大的平台,成功上市能够提升公司形象股东取得丰厚收益,这些诱惑会驱使部分公司的管理层运用各种财务舞弊手段达到公司成功上市的目的。采取欺诈手段成功上市的公司,在上市之后业绩大幅度下滑,使股民对证券市场失去了信任。这些问题均表明我国的IPO市场中,由于多方面的因素会加大IPO审计风险。因此,对于会计师事务所行业来说有效地规避审计风险、加强审计风险意识、制定审计风险防范措施已经成为关键问题。本文首先借鉴了国内外相关学者的研究,运用风险导向审计理论、委托代理理论和理性经济人假说对文章进行了理论分析。其次运用文献研究方法分析了IPO审计风险的特征以及独特性,不同于普通审计,揭示了在IPO审计中会计师事务所应该重点关注的部分。基于风险模型和宏观因素,从会计师事务所、被审计单位和行业环境三个方面分析会计师事务所IPO审计风险形成的原因。在此基础上,选取在深圳证券交易所上市的绿大地案例和在香港证券交易所上市的洪良国际案例,由于两个案例同样是在IPO过程中典型的欺诈上市案例,但是对于负责审计的两家会计师事务所的处罚结果就截然不同。因此,本文运用比较分析的研究方法,从会计师事务所、被审计单位和行业环境三方面对这两个案例进行对比,在绿大地案例中深圳鹏城会计师事务所上发掘不足,从洪良国际案例毕马威会计师事务所上寻求可取之处。将理论与具体的实际案例相结合,深入分析了会计师事务所IPO的审计风险。最后得出会计师事务所在进行IPO审计时审计风险主要来源于会计师事务所自身,被审计单位和行业环境三个方面,会计师事务所在进行IPO审计时应该重点从这三方面控制审计风险。
[Abstract]:Under the background of good economic development in China, the company is committed to expand its own scale. Most companies that meet the criteria opt for initial Public Offerings. IPO) to raise funds for development. The capital market provides a huge platform for corporate financing, the successful listing can enhance the corporate image of shareholders to obtain substantial profits. These temptations will drive the management of some companies to use a variety of financial fraud to achieve the purpose of successful listing. These problems all show that the IPO market in our country, due to various factors will increase the risk of IPO audit. For the accounting firm industry to effectively avoid audit risk, strengthen audit risk awareness, the development of audit risk prevention measures has become a key issue. Firstly, this paper draws lessons from the relevant scholars at home and abroad. Using the risk-based audit theory, the principal-agent theory and the rational economic man hypothesis, this paper makes a theoretical analysis. Secondly, it analyzes the characteristics and uniqueness of IPO audit risk by using the literature research method. Different from the general audit, it reveals the part that the accounting firm should pay attention to in the IPO audit. Based on the risk model and macro factors, the accounting firm. This paper analyzes the causes of the IPO audit risk of accounting firm from three aspects: the audited unit and the industry environment. On this basis. The green land case listed on Shenzhen Stock Exchange and Hong Liang International case listed on Hong Kong Stock Exchange, because the two cases are also typical cases of fraud listing in the process of IPO. But for the audit of the two accounting firms on the penalty results are very different. Therefore, this paper uses comparative analysis of the research methods, from the accounting firm. Audited units and the industry environment of the three aspects of the comparison of these two cases in the Green Land case in Shenzhen Pengcheng accounting firm on the excavation of inadequate. From the Hongliang international case KPMG accounting firm to seek the desirability. Combine the theory with the concrete actual case. The audit risk of the accounting firm IPO is analyzed deeply. Finally, the audit risk of the accounting firm in the IPO audit is mainly from the accounting firm itself. Accounting firms should focus on controlling the audit risk from these three aspects when carrying out IPO audit.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F832.51

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