IPO审计风险与防范研究—以海联讯为例.doc

IPO审计风险与防范研究—以海联讯为例 摘要 近几年，中国改革开放的步伐不断加快，中国经济的发展速度也正不断提高，中国的证券市场不论是其在格局还是发展规模上都发生了巨大的变化。上市公司的数量和规模与日俱增是中国经济快速发展的有力见证，然而不断发展的市场经济与相关市场监督制度之间的矛盾也日渐显现出来，尤其以近几年层出不穷的创业板公司首次公开发行募股后出现严重的业绩下滑事件，严重影响了我国证券市场的秩序。这些不断发生的恶性事件在另一程度上警示我国对市场的监督管理制度的提高与完善。 自我国创业板建立以来，就得到了许多高新技术产业为主的中小型企业的青睐，造成我国创业板市场发展迅猛，市场价值不断提升，越来越多的企业家看到了其中的发展价值。然而，创业板上市企业因其普遍具有高成长性与高风险性相并存的特点，给上市公司带来高收益的同时也伴随着高风险。因此创业板公司上市前IPO审计则同样面临着巨大的挑战。本文则主要以近几年我国创业板市场恶性事件的表象为起点，深入研究我国IPO审计产生风险的主要影响因素以及在面对这些风险时应采取怎样有效的手段进行防范，以此来提高我国IPO审计质量，维护我国的市场秩序。 面对我国选择在创业板市场上市的公司越来越多，正常排队审核IPO企业的数量与日俱增这一形势，我国在IPO审计这方面的重视度也应得到提高。本文通过对IPO审计相关理论的参考，从公司的内外部因素以及注册会计师行业三个方面来分析IPO审计风险的成因，根据查阅的相关文献，在审计风险模型理论的基础上，本文运用实际与理论相结合的方法，通过海联讯公司为例，将审计的风险导向作为核心分析该公司创业板上市后财务问题出现的原因以及该公司在IPO审计过程中的存在的审计风险。最后通过重大错报评估以及审计人员方面对提高其IPO审计质量提出一些建议和措施。 关键词：IPO审计，创业板，审计风险 Research on IPO Audit risk and Prevention—A case study of Hai Lianxun Abstract In recent years, with the deepening of the reform and opening-up, Chinas economy has also continued to develop, and Chinas Great changes have taken place in both the pattern and the scale of the development of the securities market. The continuous expansion of the number and scale of listed companies proves the rapid development of Chinas economy. However, the ever-growing market economy and the contradictions between the relevant market supervision systems have also become increasingly apparent, especially in recent years with the emergence of an endless gem. After the initial public offering of the company, there has been a serious decline in performance, which has seriously affected the stock market in our country Order. On the other hand, these incessant malignant events warn of the supervision and management system of the market in our country Improve and perfect. Since the establishment of the gem in China, we have gained the youth of many small and medium-sized enterprises with high and new technology industries as the mainstay. As a result of the rapid development of Chinas gem market and the continuous improveme