本文選題：新三板　切入點(diǎn)：審計(jì)風(fēng)險(xiǎn)　出處：《上海國(guó)家會(huì)計(jì)學(xué)院》2017年碩士論文

【摘要】：2016年,國(guó)家新政策明確指出要更進(jìn)一步推進(jìn)新三板市場(chǎng)改革,以期促進(jìn)中小企業(yè)更好的發(fā)展。在國(guó)家政策的支持下,新三板市場(chǎng)迅猛發(fā)展。當(dāng)然,新三板市場(chǎng)在推動(dòng)我國(guó)多層次資本市場(chǎng)不斷發(fā)展壯大的同時(shí)也帶來了一些隱患。新三板市場(chǎng)由于掛牌門檻低監(jiān)管條件寬松等原因具有極高的風(fēng)險(xiǎn),而現(xiàn)在監(jiān)管機(jī)構(gòu)對(duì)新三板市場(chǎng)的監(jiān)管已經(jīng)越來越嚴(yán),社會(huì)各界對(duì)新三板市場(chǎng)的關(guān)注也越來越多。所以,作為第三方中介機(jī)構(gòu),會(huì)計(jì)師事務(wù)所承擔(dān)著新三板掛牌企業(yè)的審計(jì)重任,在執(zhí)行新三板掛牌企業(yè)的審計(jì)業(yè)務(wù)時(shí)事務(wù)所必然要考慮的核心問題就是審計(jì)風(fēng)險(xiǎn)�；谛氯迨袌�(chǎng)自身的特點(diǎn)分析新三板掛牌企業(yè)的審計(jì)風(fēng)險(xiǎn)并提出相應(yīng)的解決對(duì)策,對(duì)于保證審計(jì)業(yè)務(wù)的有效進(jìn)行和促進(jìn)新三板市場(chǎng)持續(xù)健康的發(fā)展具有重要的意義。本文主要運(yùn)用了文獻(xiàn)研究和案例分析兩種研究方法,從現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型出發(fā),圍繞重大錯(cuò)報(bào)風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)兩方面分析會(huì)計(jì)師事務(wù)所在對(duì)新三板掛牌企業(yè)進(jìn)行審計(jì)時(shí)的審計(jì)風(fēng)險(xiǎn)。在審計(jì)準(zhǔn)則要求的基礎(chǔ)上,通過將新三板與其他板塊對(duì)比,對(duì)新三板掛牌企業(yè)的審計(jì)風(fēng)險(xiǎn)成因進(jìn)行詳細(xì)分析,最后針對(duì)各項(xiàng)風(fēng)險(xiǎn)提出相應(yīng)的防范對(duì)策。全文共六章:第一章緒論,詳細(xì)闡述本文的研究背景及意義,研究思路及方法,并簡(jiǎn)要說明本文的創(chuàng)新點(diǎn)及不足之處;第二章文獻(xiàn)綜述,對(duì)國(guó)內(nèi)外審計(jì)風(fēng)險(xiǎn)模型以及重大錯(cuò)報(bào)風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)的有關(guān)資料進(jìn)行回顧,整理和歸納已有的研究結(jié)論;第三章新三板市場(chǎng)概述及審計(jì)風(fēng)險(xiǎn)分析,先對(duì)新三板市場(chǎng)的發(fā)展歷程及現(xiàn)狀做簡(jiǎn)要的概述,再闡明會(huì)計(jì)師事務(wù)所在對(duì)新三板掛牌企業(yè)進(jìn)行審計(jì)時(shí)需要重點(diǎn)關(guān)注的重大錯(cuò)報(bào)風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn),接著通過將新三板企業(yè)與主板上市公司輔以中小板和創(chuàng)業(yè)板進(jìn)行對(duì)比,對(duì)其重大錯(cuò)報(bào)風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)的成因進(jìn)行分析。結(jié)合準(zhǔn)則及已有的研究成果,重大錯(cuò)報(bào)風(fēng)險(xiǎn)主要從環(huán)境風(fēng)險(xiǎn)、戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)、公司治理結(jié)構(gòu)、內(nèi)部控制風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)五個(gè)角度進(jìn)行分析,檢查風(fēng)險(xiǎn)主要從會(huì)計(jì)師事務(wù)所和審計(jì)師個(gè)體兩個(gè)層面進(jìn)行分析。第四章案例分析,本文案例選取的是一家典型的新三板掛牌企業(yè),結(jié)合該企業(yè)的自身的經(jīng)營(yíng)發(fā)展特征和財(cái)務(wù)狀況,對(duì)其重大錯(cuò)報(bào)風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)進(jìn)行分析,并向?qū)徲?jì)師提出相應(yīng)的對(duì)策。第五章新三板掛牌企業(yè)的審計(jì)風(fēng)險(xiǎn)防范建議,針對(duì)前文分析的新三板掛牌企業(yè)的審計(jì)業(yè)務(wù)中存在的各項(xiàng)審計(jì)風(fēng)險(xiǎn),從重大錯(cuò)報(bào)風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)兩個(gè)方面提出一些防范審計(jì)風(fēng)險(xiǎn)的建議。第六章結(jié)語(yǔ),對(duì)全文的主要結(jié)論做一個(gè)總結(jié)。
[Abstract]:In 2016, the new national policy clearly pointed out that the new three-board market reform should be further promoted in order to promote the better development of small and medium-sized enterprises.In the support of national policies, the new three-board market rapid development.Of course, the new three-board market promotes the development of our multi-level capital market and brings some hidden dangers.The new third board market has very high risk due to the low threshold of listing and loose regulatory conditions, but now the supervision of the new third board market has become more and more strict, and the attention of all sectors of the society to the new third board market has also become more and more.Therefore, as a third party intermediary, accounting firms are responsible for the audit of the new third board listed enterprises. The audit risk is the core problem that the firm must consider when carrying out the audit business of the new third board listed enterprises.Based on the characteristics of the new third board market, it is of great significance to analyze the audit risks of the new three boards listed enterprises and put forward corresponding solutions to ensure the effective conduct of the audit business and promote the sustainable and healthy development of the new three boards market.Based on the modern audit risk model, this paper mainly uses two research methods: literature research and case analysis.Focusing on the risk of material misstatement and the risk of inspection, this paper analyzes the audit risk of accounting firm when auditing the new third board listed enterprise.On the basis of the requirements of auditing standards, this paper compares the new three boards with other boards, analyzes in detail the causes of the audit risks of the new three boards listed enterprises, and finally puts forward the corresponding countermeasures against the risks.The thesis consists of six chapters: the first chapter introduces the research background and significance, the research ideas and methods, and briefly explains the innovation and shortcomings of this paper.This paper reviews the domestic and foreign audit risk models as well as the related data of material misstatement risk and inspection risk, collates and summarizes the existing research conclusions. Chapter three summarizes the new third board market and the audit risk analysis,First of all, the development course and current situation of the new third board market are briefly summarized, and then the major misstatement risk and inspection risk that the accounting firm should pay attention to when auditing the new third board listing enterprise,Then, by comparing the new three board enterprises with the main board listed companies with the small and medium board and the growth enterprise board, the paper analyzes the causes of its major misstatement risk and inspection risk.Combined with the criteria and existing research results, the risk of material misstatement is mainly analyzed from five angles: environmental risk, strategic management risk, corporate governance structure, internal control risk and financial risk.The risk of inspection is mainly analyzed from two aspects: accounting firm and auditor.The fourth chapter case analysis, this article case selection is a typical new third board listing enterprise, combined with its own business development characteristics and financial situation, to its major misstatement risk and inspection risk analysis,And put forward the corresponding countermeasures to the auditor.Chapter V the audit risk prevention suggestions of the new third board listed enterprises, aiming at the various audit risks existing in the audit business of the new three boards listed enterprises,Some suggestions on preventing audit risk are put forward from two aspects: material misstatement risk and inspection risk.The sixth chapter concludes the main conclusions of the paper.
【學(xué)位授予單位】：上海國(guó)家會(huì)計(jì)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4;F832.51

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