IPO审计的风险防范与控制 鲁钰.docVIP

延 边 大 学 本　科　毕　业　论　文 二 〇 一 六 年 五 月摘 要 伴随着中国经济的快速成长，企业规格急速扩大，首次公开发行股票(Initial Public Offerings，下文简称IPO)变为了越来越多公司筹集资金、扩大公司规模的一个重要选择。但是，由于IPO企业不停攀升的热度，企业在IPO过程中也开始逐步曝露出许多问题。有相当多的企业采用掩饰财务报表，虚报资产、利润等不正当的手段来博得上市的资格，但是注册会计师却不能辨别出这些公司财务报表的不正确之处，并做出不恰当的审计意见，上述行为对会计师事务所来说具有巨大的危害。会计师事务所作为审计的主体部门，对稳定社会经济成长有着重大的影响，舆论群体也更关心会计师事务所的审计责任和审计风险。另外，IPO审计自身拥有其独特之处，只有对于怎么样加强会计师事务所在实行IPO审计过程中的风险防范与控制采取周密地磋商办法，才可以有效限制和减少审计风险，提高审计品质，从而敦促注册会计师行业的稳定成长带动社会经济的稳步前进。 本文采用文献研究与规范研究的方法进行研究，从审计风险相关理论入手，在此基础上结合IPO审计的概念及特点，研究IPO审计风险其存在的独特性，分析研究并总结IPO审计风险目前存在的主要问题，最终提供控制和预防IPO项目审计风险的有用提升方法。 关键词:IPO审计风险； 会计师事务所； 风险的防范与控制 Abstract With the high-speed growth of China's economy and the outspread of company size, the IPO (Initial Public Offerings, called IPO) become an important choice for a growing number of companies to raise funds and expand the size of the company. However, with the rising heat of the IPO, a growing number of problems gradually exposed in the process of IPO. Many companies want qualify for listing by whitewashing financial statements, inflating assets, profits and other ways. But the CPA has failed to find these unusual things in the finance of company and issued an unqualified audit report. Such behaviors are large risks for an accounting firm. For the accounting firms whose audit client are IPO companies, the high risk of IPO make accounting firms ‘audit risk increases invisible when undertake such business. The accounting firms is important for the stabilization of the development of the market economic, and people are more concerned about accounting firms’ audit liability and audit risk. IPO audit are particularity, therefore we should study how to tightened the accounting firm IPO audit risk prevention and control comprehensive and profound, in order to control and avoid audit risk effectively, improve audit quality, and promote the health progress of accounting firms and steady development of society and economy. Normative research and literature resear