ipo审计风险控制问题研究报告

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1、.‘;ipo审计风险控制问题研究AbstractInmodernsocietyofChina,theactionsofdeceptionandrelatedexchangeinlistedmarketshavepreventthedevelopmentofChina'scapitalmarketAndmoreworseinChina'scapitalmarketisthattherearesomanyrelatedexchangesaboutthefirstshareholder'sappreciationofsmallshareholders.Al

2、lthesituationsabovehaveshowedthattherearedifferentkindsofauditionproblemsandauditionrisksattheprocessionofenterprises'IPOinchina.Inthesedays，charteredpublicaccountanthavefacedtoomanylawsuitsineconomicaffairs,andhowtoevadetheselawproblemshavebeenafocusstaredbychartedpublicaccoun

3、tant.Inaddition，auditionrisksarenotonlythecoreproblemsinauditionresearch,butalsothecoreproblemsintheprocessionofenterprises'IPO.Soitcomprisessomanytheoryvalueandpracticalvalues.Duetothemethodofcrosscasesstudyandempiricalstudy，thispaperstudiedtherootofenterprises'IPOauditionrisk

4、s，wechoose21casesaboutthefailureenterprisesofIPO，andputthemintosixcategories，whicharerelatedexchanges，thelackofindependentionincapitalorbusiness,theabilityofmakingprofitpersistently,thelackofspecificationoffinancedeal,thelackofproperexplanationoffinancedata，thelackofspecificati

5、oninenterprises'internalcontrol.Andthispapertakeanempiricaltestthathowrelatedexchanges,thelackofindependentionincapitalorbusiness,theabilityofmakingprofitpersistently，thelackofspecificationoffinancedeal，thelackofproperexplanationoffinancedata,thelackofspecificationinenterprises

6、'internalcontrolinfluenceChinaenterprises'IPOauditionrisk，wefoundthatrelatedexchangeandthelackofproperexplanationoffinancedatahadobviouslyinfluenceChina'senterprises'pre-EPOauditionrisk.Whiletheotherfourcategoriesdidn'tobviouslyinfluenceChina'senterprises'pre-IPOauditionrisk.In

7、theend,thispapergiveoutsomecountermeasnreabouthowtocontroltheriskofpre-IPOinchina'senterprises.Thetheorycontributionofthispaperisthatitprovidestheorysupportandpracticaladvicesforauditionresearchinchina.Keywords:IPO；qualityofaudition；risksofaudition；controllingofauditionrisks目录第

8、一章引言1-、选题背景和研究意义1二、研究思路和研究方法2三、论文的结构安排3四、论文的创新和不足之处3第二