会计师事务所审计新三板挂牌企业的审计风险研究

发布时间：2018-04-03 16:42

本文选题：新三板　切入点：审计风险　出处：《上海国家会计学院》2017年硕士论文

【摘要】：2016年,国家新政策明确指出要更进一步推进新三板市场改革,以期促进中小企业更好的发展。在国家政策的支持下,新三板市场迅猛发展。当然,新三板市场在推动我国多层次资本市场不断发展壮大的同时也带来了一些隐患。新三板市场由于挂牌门槛低监管条件宽松等原因具有极高的风险,而现在监管机构对新三板市场的监管已经越来越严,社会各界对新三板市场的关注也越来越多。所以,作为第三方中介机构,会计师事务所承担着新三板挂牌企业的审计重任,在执行新三板挂牌企业的审计业务时事务所必然要考虑的核心问题就是审计风险。基于新三板市场自身的特点分析新三板挂牌企业的审计风险并提出相应的解决对策,对于保证审计业务的有效进行和促进新三板市场持续健康的发展具有重要的意义。本文主要运用了文献研究和案例分析两种研究方法,从现代审计风险模型出发,围绕重大错报风险和检查风险两方面分析会计师事务所在对新三板挂牌企业进行审计时的审计风险。在审计准则要求的基础上,通过将新三板与其他板块对比,对新三板挂牌企业的审计风险成因进行详细分析,最后针对各项风险提出相应的防范对策。全文共六章:第一章绪论,详细阐述本文的研究背景及意义,研究思路及方法,并简要说明本文的创新点及不足之处;第二章文献综述,对国内外审计风险模型以及重大错报风险和检查风险的有关资料进行回顾,整理和归纳已有的研究结论;第三章新三板市场概述及审计风险分析,先对新三板市场的发展历程及现状做简要的概述,再阐明会计师事务所在对新三板挂牌企业进行审计时需要重点关注的重大错报风险和检查风险,接着通过将新三板企业与主板上市公司辅以中小板和创业板进行对比,对其重大错报风险和检查风险的成因进行分析。结合准则及已有的研究成果,重大错报风险主要从环境风险、战略经营风险、公司治理结构、内部控制风险和财务风险五个角度进行分析,检查风险主要从会计师事务所和审计师个体两个层面进行分析。第四章案例分析,本文案例选取的是一家典型的新三板挂牌企业,结合该企业的自身的经营发展特征和财务状况,对其重大错报风险和检查风险进行分析,并向审计师提出相应的对策。第五章新三板挂牌企业的审计风险防范建议,针对前文分析的新三板挂牌企业的审计业务中存在的各项审计风险,从重大错报风险和检查风险两个方面提出一些防范审计风险的建议。第六章结语,对全文的主要结论做一个总结。
[Abstract]:In 2016, the new national policy clearly pointed out that the new three-board market reform should be further promoted in order to promote the better development of small and medium-sized enterprises.In the support of national policies, the new three-board market rapid development.Of course, the new three-board market promotes the development of our multi-level capital market and brings some hidden dangers.The new third board market has very high risk due to the low threshold of listing and loose regulatory conditions, but now the supervision of the new third board market has become more and more strict, and the attention of all sectors of the society to the new third board market has also become more and more.Therefore, as a third party intermediary, accounting firms are responsible for the audit of the new third board listed enterprises. The audit risk is the core problem that the firm must consider when carrying out the audit business of the new third board listed enterprises.Based on the characteristics of the new third board market, it is of great significance to analyze the audit risks of the new three boards listed enterprises and put forward corresponding solutions to ensure the effective conduct of the audit business and promote the sustainable and healthy development of the new three boards market.Based on the modern audit risk model, this paper mainly uses two research methods: literature research and case analysis.Focusing on the risk of material misstatement and the risk of inspection, this paper analyzes the audit risk of accounting firm when auditing the new third board listed enterprise.On the basis of the requirements of auditing standards, this paper compares the new three boards with other boards, analyzes in detail the causes of the audit risks of the new three boards listed enterprises, and finally puts forward the corresponding countermeasures against the risks.The thesis consists of six chapters: the first chapter introduces the research background and significance, the research ideas and methods, and briefly explains the innovation and shortcomings of this paper.This paper reviews the domestic and foreign audit risk models as well as the related data of material misstatement risk and inspection risk, collates and summarizes the existing research conclusions. Chapter three summarizes the new third board market and the audit risk analysis,First of all, the development course and current situation of the new third board market are briefly summarized, and then the major misstatement risk and inspection risk that the accounting firm should pay attention to when auditing the new third board listing enterprise,Then, by comparing the new three board enterprises with the main board listed companies with the small and medium board and the growth enterprise board, the paper analyzes the causes of its major misstatement risk and inspection risk.Combined with the criteria and existing research results, the risk of material misstatement is mainly analyzed from five angles: environmental risk, strategic management risk, corporate governance structure, internal control risk and financial risk.The risk of inspection is mainly analyzed from two aspects: accounting firm and auditor.The fourth chapter case analysis, this article case selection is a typical new third board listing enterprise, combined with its own business development characteristics and financial situation, to its major misstatement risk and inspection risk analysis,And put forward the corresponding countermeasures to the auditor.Chapter V the audit risk prevention suggestions of the new third board listed enterprises, aiming at the various audit risks existing in the audit business of the new three boards listed enterprises,Some suggestions on preventing audit risk are put forward from two aspects: material misstatement risk and inspection risk.The sixth chapter concludes the main conclusions of the paper.
【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F832.51

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