本文選題：創(chuàng)業(yè)板 + 審計(jì)風(fēng)險(xiǎn)　； 參考：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：09年創(chuàng)業(yè)板設(shè)立至今,在創(chuàng)業(yè)板上市的企業(yè)共有三百多家。創(chuàng)業(yè)板的設(shè)立為我國(guó)中小企業(yè)的融資和發(fā)展帶來(lái)了福音,促進(jìn)了我國(guó)產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整,推進(jìn)了經(jīng)濟(jì)改革。由于創(chuàng)業(yè)板定位于“七新三高”的企業(yè),而這些企業(yè)具有很高的技術(shù)風(fēng)險(xiǎn)和經(jīng)營(yíng)風(fēng)險(xiǎn)。正是由于創(chuàng)業(yè)板市場(chǎng)定位及其上市企業(yè)的特殊性,使得對(duì)創(chuàng)業(yè)板上市企業(yè)的審計(jì)也面臨著諸多風(fēng)險(xiǎn)。如創(chuàng)業(yè)板上市門(mén)檻低,企業(yè)質(zhì)量良莠不齊,增加了審計(jì)的復(fù)雜性；上市企業(yè)的內(nèi)部控制的不完善加大了審計(jì)的成本：注冊(cè)會(huì)計(jì)師對(duì)創(chuàng)業(yè)板企業(yè)審計(jì)的經(jīng)驗(yàn)不足,勝任能力不夠,加大了審計(jì)風(fēng)險(xiǎn)等。因此,加強(qiáng)對(duì)創(chuàng)業(yè)板上市公司的審計(jì),可以有效地促進(jìn)創(chuàng)業(yè)板企業(yè)提高其管理水平,更加規(guī)范地經(jīng)營(yíng)�？刂苿�(chuàng)業(yè)板上市企業(yè)的審計(jì)風(fēng)險(xiǎn),讓審計(jì)成為監(jiān)督創(chuàng)業(yè)板健康運(yùn)行的重要手段,為我國(guó)經(jīng)濟(jì)建設(shè)貢獻(xiàn)力量。 筆者試從創(chuàng)業(yè)板市場(chǎng)的特點(diǎn)出發(fā),通過(guò)與主板市場(chǎng)在制度規(guī)范上,和上市企業(yè)特征上作比較,總結(jié)我國(guó)創(chuàng)業(yè)板市場(chǎng)區(qū)別于主板市場(chǎng)的地方。并結(jié)合這些特點(diǎn),分析審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因,并提出針對(duì)創(chuàng)業(yè)板上市公司審計(jì)風(fēng)險(xiǎn)的規(guī)避和防范對(duì)策。本文主要分為六個(gè)部分：第一部分是引言,主要對(duì)研究背景、研究意義、研究方法以及預(yù)期貢獻(xiàn)與不足作一個(gè)簡(jiǎn)要的闡述；第二部分為文獻(xiàn)綜述,分別對(duì)有關(guān)審計(jì)風(fēng)險(xiǎn)的國(guó)內(nèi)外文獻(xiàn)進(jìn)行了簡(jiǎn)單整理和總結(jié)；第三部分是寫(xiě)創(chuàng)業(yè)板的特點(diǎn),通過(guò)分析創(chuàng)業(yè)板的相關(guān)制度法規(guī)以及在創(chuàng)業(yè)板上市企業(yè)的特點(diǎn)等,找出創(chuàng)業(yè)板區(qū)別于主板市場(chǎng)的地方；第四部分寫(xiě)創(chuàng)業(yè)板上市公司的審計(jì)風(fēng)險(xiǎn),該部分分別從創(chuàng)業(yè)板的制度、創(chuàng)業(yè)板企業(yè)本身、以及注冊(cè)會(huì)計(jì)師三個(gè)方面來(lái)討論,結(jié)合第三部分,分析創(chuàng)業(yè)板審計(jì)風(fēng)險(xiǎn)產(chǎn)生原因;第五部分為審計(jì)風(fēng)險(xiǎn)的控制對(duì)策,主要從對(duì)創(chuàng)業(yè)板企業(yè)的重點(diǎn)審計(jì)內(nèi)容、提高注冊(cè)會(huì)計(jì)師勝任能力和行業(yè)管理水平、以及規(guī)范審計(jì)市場(chǎng)等三個(gè)方面進(jìn)行闡述；第六部分,案例分析及啟示。通過(guò)介紹案例背景和審計(jì)業(yè)務(wù)執(zhí)行概況,并結(jié)合前文內(nèi)容對(duì)該案例進(jìn)行簡(jiǎn)要分析并得出啟示。 本文與其他文獻(xiàn)相比,主要區(qū)別在于：一,對(duì)審計(jì)風(fēng)險(xiǎn)的分析,并不是像傳統(tǒng)的文獻(xiàn)一般,從審計(jì)風(fēng)險(xiǎn)模型出發(fā),而本文是通過(guò)分析創(chuàng)業(yè)板的特點(diǎn),找出它與傳統(tǒng)市場(chǎng)的不同之處,而這些不同之處也正是其審計(jì)風(fēng)險(xiǎn)的高發(fā)地段,從而得出對(duì)其的審計(jì)需要注意的事項(xiàng)。二,本文對(duì)審計(jì)風(fēng)險(xiǎn)的分析,并不僅是停留在理論部分,而是在結(jié)合創(chuàng)業(yè)板特點(diǎn)的基礎(chǔ)上,對(duì)審計(jì)案例進(jìn)行分析,通過(guò)對(duì)該案例的分析,進(jìn)一步印證前文觀點(diǎn)。因而對(duì)實(shí)際具有更大的指導(dǎo)意義。 希望筆者的研究能夠?qū)?chuàng)業(yè)板企業(yè)的利益相關(guān)者有一定程度的指導(dǎo)作用。由于筆者實(shí)踐經(jīng)驗(yàn)尚且不足,理論水平有限,對(duì)相關(guān)問(wèn)題的闡述不夠深入,提出的觀點(diǎn)和主張還有待商榷。不足之處還請(qǐng)老師批評(píng)指正。
[Abstract]:Since the establishment of the GEM board in 09 years, there are more than 300 enterprises listed on the gem. The establishment of the gem has brought the gospel for the financing and development of the small and medium enterprises in China, promoted the adjustment of China's industrial structure and promoted the economic reform. Since the gem is located in the "seven new three high" enterprises, these enterprises have high technical risks. Because of the positioning of the GEM market and the particularity of the listed companies, the audit of the GEM listed enterprises is also faced with many risks, such as the low threshold of the gem listing, the uneven quality of the enterprise and the complexity of the audit; the imperfect internal control of the listed enterprises has increased the audit cost: Registration The accountant's experience in the audit of the gem is insufficient, the competence is not enough and the audit risk is increased. Therefore, strengthening the audit of the GEM listed companies can effectively promote the enterprise to improve the management level of the enterprise and manage more regularly. The audit risk of the enterprise of the gem is controlled and the audit becomes the supervision of the health of the gem. Important means of operation to contribute to China's economic construction.
On the basis of the characteristics of the GEM market, the author compares the characteristics of the main board market with the characteristics of the listed companies, summarizes the difference between the GEM market and the main board market, and analyzes the causes of the audit risk, and puts forward the avoidance and prevention of the audit risk of the GEM listed companies. This article is divided into six parts: the first part is the introduction, which is a brief description of the research background, research significance, research methods and the expected contribution and deficiency; the second part is a literature review, and the domestic and foreign literature about audit risk is briefly reviewed and summarized; the third part is to write the gem. Characteristics, through the analysis of the related rules and regulations of the gem and the characteristics of the enterprise on the gem, find out the place where the gem is different from the main board market; the fourth part writes the audit risk of the GEM listed companies, which are discussed in three aspects: the system of the gem, the enterprise of the gem, and the certified public accountants. The third part analyzes the causes of the venture board audit risk; the fifth part is the control countermeasures of audit risk, mainly from the key audit contents of the gem enterprises, improving the competency and management level of the certified public accountants, and standardizing the audit market in three aspects; the sixth part, case analysis and Enlightenment. This paper introduces the background of the case and the general situation of the audit business implementation, and makes a brief analysis of the case with the above contents and draws inspiration.
Compared with other literature, the main difference is: first, the analysis of audit risk is not like the traditional literature, from the audit risk model, and this article is through the analysis of the characteristics of the gem, to find out the difference between the audit risk and the traditional market, and these different places are also the high risk area of audit risk. Two, the analysis of audit risk, not only in the theoretical part, but on the basis of the characteristics of the gem, analysis of the audit cases, through the analysis of the case, further verify the previous views. Therefore, it has a greater guiding significance to the reality.
I hope that the author's research can have a certain degree of guidance to the stakeholders of the enterprise. Because the author's practical experience is still inadequate, the theoretical level is limited, the elaboration of the related issues is not deep enough, and the views and opinions that are put forward are still open to discussion.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F832.51;F239.4

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