民营企业上市审计应重点关注的方面

发布时间：2018-11-06 09:07

【摘要】：正目前,民营企业融资大多依赖银行贷款,由于银行贷款期限短、手续繁琐、对企业到期还款的信誉度要求较高等原因,也为了做大了的企业能融入到资本市场中去,许多民营企业想到了上市融资。所以对民营企业上市融资前的审计也成了会计师事务所的一项主要业务。民营企业一般都是先发展后规范,而且由于其政策的灵活性、用人的灵活性,发展速度相当快。等他们想要参与到资本市场时,大多数的财务尚未完全规范起来,而注册会计师要出具三年一期的模拟会计报表和审计报告,并且审计报告中的财务数据要满足上市的指标要求,这就对审计工作提出了更高的要求。对于民营企业来说,没有想上市之前,一般是把报表利润做的很低或是亏损,达到少交税或不交税的目的;而上市是要求报表每年盈利,而且每年的盈利都有增长,民营企业为了达到这个目标,往往在报表及账套上会狠下一番功夫。这使得民营企业上市前审计的风险比其他企业更高。笔者认为注册会计师审计应重点关注以下几方面:
[Abstract]:At present, most private enterprises rely on bank loans for their financing. Because of the short term of bank loans, cumbersome procedures, high credit requirements for enterprises due and repayment, and so on, they also aim to integrate large enterprises into the capital market. Many private enterprises think of listing for financing. Therefore, the audit of private enterprises before listing and financing has become a major business of accounting firms. Private enterprises generally develop first and then standardize, and because of the flexibility of their policies, the flexibility of personnel, the speed of development is quite rapid. By the time they want to participate in the capital markets, most of their finances have not yet been fully regulated, and the CPA will have to produce a triennium of mock accounting statements and audit reports. And the financial data in the audit report should meet the index requirement of listing, which puts forward a higher request to the audit work. For private enterprises, before they want to go on the market, they usually make a very low or loss-making statement profits, so as to achieve the purpose of paying less taxes or not paying taxes; The listing requires that the financial statements be profitable every year, and the annual profits increase. In order to achieve this goal, the private enterprises often make a great effort on the statements and booksets. This makes the risk of pre-listing audit of private enterprises higher than that of other enterprises. The author thinks that CPA audit should focus on the following aspects:
【作者单位】：中瑞岳华会计师事务所;
【分类号】：F239.4

【相似文献】