| With the steady development of China’s economy,the listing platform presents a trend of diversification.Seeking continuous development through listing has become a strategic choice for more enterprises.Here are many listed companies of technological innovation,production or service.Hazardous waste treatment companies have had few cases go public.The joint review stage of IPO listed companies is a process of standardizing the financial status of enterprises and screening risks.However,the IPO audit itself is more rather difficult,and many accounting firms in the SME board,the technology innovation board and the new third board IPO enterprise audit is very easy to become a mere formality,and lack of in-depth exploration,which leads to frequent IPO audit failures,and under certain circumstances,the stock market environment is chaotic,in the case of the lack of examples to contract for hazardous waste treatment companies,the profitability of enterprises would be uneven,and lack of benign and long-term development.Therefore,the role of IPO audit procedure and joint audit quality control is further discussed and studied in this paper.The audit quality can be improved from the system of audit planning,the implementation details of audit procedures,and auditors’ professional judgment and professional doubt.Especially for some companies with special operation and business,the auditors’ audit thinking,professional ability and strict degree of execution are more important.Hazardous waste treatment companies belong to such a kind of special industry.This paper makes an in-depth discussion on the audit case of Z company’s first year financial statements with IPO intention for 2019 by R accounting firm,it expounds and analyzes the key points of audit,the design and implementation of audit procedure and the summary of audit experience,concludes that audit quality control plays an important role in IPO audit,and summarizes the ways to improve the audit quality of hazardous waste treatment enterprises. |
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