Research On The Issue Of IPO Issuance And Auditing In China

With the rapid development of China’s Equity Capital Markets, IPO (initial public offering of shares) actively promote the development of China’s economy.There are opportunities and challenges in company IPO reporting. Study of China IPO issuance examination is very important.This Paper has5chapters. Each chapter is organized as follows.The first chapter discusses the concept and classification of the audit system of stock issue, and then summarizes the system of stock issuance in mature market countries.The second chapter analyzes and summarizes the history of our IPO Issuance System from the examination and approval system and approval system.The third chapter analyzes and summarizes IPO issuance system present situation in China.The fourth chapter summarizes the calendar year audit situation of the issuance examination committee.The fifth chapter through the concrete analysis of2011and2012IPO enterprise case, analysis the SFC key audit problem.This paper focuses on the problem, and summed up the key issues, including: independence, growth, financial accounting, standardized operation and information disclosure aspects, to guide IPO of the company to be listed.