IPO审计过程中的审计风险及规避措施研究.docx

IPO审计过程中的审计风险及规避措施研究The Audit Risks during IPO Auditing Process and the Countermeasures Yu, Shuang2014年 4 月1日摘要2013年开始的上市公司财务检查风暴凸显出注册会计师在企业上市过程中的重要作用，同时也加大了注册会计师在IPO审计过程中的职责。2012年10月以来中国证券市场IPO的暂停，笔者认为这正是为注册会计师以及会计师事务所提高自身IPO审计风险防范能力，为IPO重启做好准备的一个很好的契机。笔者通过查阅文献结合以往审计案例研究希望可以找到IPO审计中的主要风险原因、表现形式，进而找出审计风险的防范措施，降低注册会计师以及会计师事务所在IPO过程中的审计风险。本文分为三个部分。第一部分，从审计主体、审计客体和外部环境三个方面探讨IPO审计风险形成的原因。第二部分，结合以往IPO审计失败案例，从表内和表外两个方面研究IPO审计风险的表现形式，包括财务报表内的审计风险表现以及在持续盈利能力、独立性等方面的审计风险表现。第三部分，结合前两部分的分析研究，针对审计主体、审计客体和外部环境三个方面给出审计风险防范措施。从审计客体入手，本文主要建议注册会计师关注审计客体内部控制，将审计工作建立在收入舞弊的假设之上，关注审计客体关联交易以及管理层的诚信问题；从审计主体入手，笔者主要强调注册会计师和会计师事务所审慎承接业务，在审计过程中重视审计证据及审计底稿的编制和保存，提高专业胜任能力；对于外部环境，笔者主要建议将委托权交由外部第三方代为行使，国家有关部门完善相关法律法规。关键词：IPO；审计风险；防范措施AbstractThe financial checking storm for the public companies which started in 2013 has highlighted the important role of certified public accountants in the process of initial public offering, and it also increased auditors’ duty during this process. As the IPO suspension in the October of 2012 in China, the author thinks it was a good chance for certified public accountants and accounting firms to improve their ability to prevent auditing risks and get ready for the resumption of IPO. The writer wants to probe into the main risk causes and the risk forms in the process of IPO auditing through combining literature with the studies of past IPO audit failure cases, in order to find out the effective countermeasures to lessen the audit risks of the certified public accountants and accounting firms during IPO auditing. The dissertation is divided into three parts. Part one discusses the main formation reasons of audit risks from audit subject, object and external environment. Combining with some IPO audit failure cases in the past, the author shows main manifestations of IPO audit risks in terms of financial statements and other aspects in part two. Integrating with the research on part one and part two, part three gives some suggestions to avoid auditing risks from aud