本文選題：新三板　切入點：審計風險　出處：《上海國家會計學院》2017年碩士論文

【摘要】：2016年,國家新政策明確指出要更進一步推進新三板市場改革,以期促進中小企業(yè)更好的發(fā)展。在國家政策的支持下,新三板市場迅猛發(fā)展。當然,新三板市場在推動我國多層次資本市場不斷發(fā)展壯大的同時也帶來了一些隱患。新三板市場由于掛牌門檻低監(jiān)管條件寬松等原因具有極高的風險,而現(xiàn)在監(jiān)管機構對新三板市場的監(jiān)管已經越來越嚴,社會各界對新三板市場的關注也越來越多。所以,作為第三方中介機構,會計師事務所承擔著新三板掛牌企業(yè)的審計重任,在執(zhí)行新三板掛牌企業(yè)的審計業(yè)務時事務所必然要考慮的核心問題就是審計風險。基于新三板市場自身的特點分析新三板掛牌企業(yè)的審計風險并提出相應的解決對策,對于保證審計業(yè)務的有效進行和促進新三板市場持續(xù)健康的發(fā)展具有重要的意義。本文主要運用了文獻研究和案例分析兩種研究方法,從現(xiàn)代審計風險模型出發(fā),圍繞重大錯報風險和檢查風險兩方面分析會計師事務所在對新三板掛牌企業(yè)進行審計時的審計風險。在審計準則要求的基礎上,通過將新三板與其他板塊對比,對新三板掛牌企業(yè)的審計風險成因進行詳細分析,最后針對各項風險提出相應的防范對策。全文共六章:第一章緒論,詳細闡述本文的研究背景及意義,研究思路及方法,并簡要說明本文的創(chuàng)新點及不足之處;第二章文獻綜述,對國內外審計風險模型以及重大錯報風險和檢查風險的有關資料進行回顧,整理和歸納已有的研究結論;第三章新三板市場概述及審計風險分析,先對新三板市場的發(fā)展歷程及現(xiàn)狀做簡要的概述,再闡明會計師事務所在對新三板掛牌企業(yè)進行審計時需要重點關注的重大錯報風險和檢查風險,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)板進行對比,對其重大錯報風險和檢查風險的成因進行分析。結合準則及已有的研究成果,重大錯報風險主要從環(huán)境風險、戰(zhàn)略經營風險、公司治理結構、內部控制風險和財務風險五個角度進行分析,檢查風險主要從會計師事務所和審計師個體兩個層面進行分析。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),結合該企業(yè)的自身的經營發(fā)展特征和財務狀況,對其重大錯報風險和檢查風險進行分析,并向審計師提出相應的對策。第五章新三板掛牌企業(yè)的審計風險防范建議,針對前文分析的新三板掛牌企業(yè)的審計業(yè)務中存在的各項審計風險,從重大錯報風險和檢查風險兩個方面提出一些防范審計風險的建議。第六章結語,對全文的主要結論做一個總結。
[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.
【學位授予單位】：上海國家會計學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4;F832.51

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